Are securitizations in substance sales or secured borrowings? Capital-market evidence;La titrisation est-elle par essence une vente ou un emprunt avec nantissement? Observation du marché financier

Contemporary Accounting Research

Volumn 23, Issue 4, 2006, Pages 1105-1133

  Niu, Flora F ^a   Richardson, Gordon D ^b  

^a WILFRID LAURIER UNIVERSITY   (Canada)

^b UNIVERSITY OF TORONTO   (Canada)

Author keywords

Control and components approach; Earnings multiple; Financial assets; Securitization

Indexed keywords

EID: 33845670474     PISSN: 08239150     EISSN: 19113846     Source Type: Journal    
DOI: 10.1506/X652-8M45-1702-7424     Document Type: Article

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