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Keywords: securitizations
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Journal Articles
The Changing Landscape of Banking and the Challenges It Poses for Accounting and Financial Reporting
Available to Purchase
Journal:
Accounting Horizons
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...
