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Are asset securitizations sales or loans?
Landsman, Wayne R.; Peasnell, Ken V.; Shakespeare, Catherine - In: The accounting review : a publication of the American … 83 (2008) 5, pp. 1251-1272
Persistent link: https://www.econbiz.de/10003776697
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The changing landscape of banking and the challenges it poses for accounting and financial reporting
Landsman, Wayne R.; Peasnell, Ken V. - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 757-773
Persistent link: https://www.econbiz.de/10010244059
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Market Reaction to Securitization Retained Interest Impairments during the Financial Crisis of 2007-2008 : Are Implicit Guarantees Worth the Paper They’re Not Written On?
Amiram, Dan - 2012
The collapse of the securitization market during the 2007-2008 Financial Crisis resulted from investors' concern with the value of securitized assets and securities issued by special purpose entities (SPEs). Research has shown that prior to the Crisis, investors valued equity of...
Persistent link: https://www.econbiz.de/10013116626