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Keywords: securitization
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2012) 26 (2): 335–351.
Published: 01 June 2012
... of immediate gains on securitization facilitated and motivated more subprime lending. Second, some amounts originally selected as Level 1 and Level 2 fair values were incorrect, but once borrowers began to default on home loans, firms switched to Level 3 internal estimates rather than adjusting to the true...
