Do managers time securitization transactions to obtain accounting benefits?

Accounting Review

Volumn 84, Issue 1, 2009, Pages 99-132

  Dechow, Patricia M ^a   Shakespeare, Catherine ^b  

^a UNIVERSITY OF CALIFORNIA   (United States)

^b UNIVERSITY OF MICHIGAN   (United States)

Author keywords

Collateralized borrowing; Gain on sale; Real transaction management; Securitizations; SFAS No. 125; SFAS No. 140; Timing; Window dressing

Indexed keywords

EID: 61349198750     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2009.84.1.99     Document Type: Article

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