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Keywords: repo market
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2012) 26 (4): 657–679.
Published: 01 December 2012
...Justin Chircop; Paraskevi Vicky Kiosse; Ken Peasnell SYNOPSIS: In this paper, we discuss the accounting for repurchase transactions, drawing on how repurchase agreements are characterized under U.S. bankruptcy law, and in light of the recent developments in the U.S. repo market. We conclude...
