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Keywords: securitizations
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Journal Articles
Accounting Horizons (2013) 27 (4): 757–773.
Published: 01 December 2013
...Wayne R. Landsman; Kenneth V. Peasnell SYNOPSIS This paper summarizes changes that have taken place in banking, the attendant financial innovations, and the challenges these innovations pose for accounting standard setters and regulators. We focus on asset securitizations and the difficulties...