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The Market's View on Accounting Clas...

Ahn, Minkwan.

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The Market's View on Accounting Classifications for Asset Securitizations.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The Market's View on Accounting Classifications for Asset Securitizations./
作者:	Ahn, Minkwan.
面頁冊數:	75 p.
附註:	Source: Dissertation Abstracts International, Volume: 76-06(E), Section: A.
Contained By:	Dissertation Abstracts International76-06A(E).
標題:	Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3672587
ISBN:	9781321500264

The Market's View on Accounting Classifications for Asset Securitizations.
Ahn, Minkwan.

The Market's View on Accounting Classifications for Asset Securitizations. - 75 p.

Source: Dissertation Abstracts International, Volume: 76-06(E), Section: A.

Thesis (Ph.D.)--The Ohio State University, 2014.

This item must not be sold to any third party vendors.

Prior research examines how investors view asset securitizations, and shows that investors treat securitizations as borrowings even when GAAP treats them as sales. Upon the adoption of two new accounting standards relating to asset securitizations, some off-balance-sheet securitized assets were consolidated back onto firms' balance sheets. This study examines whether the new accounting standards result in financial reporting that is more aligned with investors' views of asset securitizations. To address this question, this study investigates how investors viewed previously off-balance-sheet securitized assets before the two new standards became effective. In doing so, it separately examines assets that firms consolidated under the new standards and those that firms left unconsolidated. I find that investors differentiated between these two types of securitizations, treating the consolidated assets as borrowings and the unconsolidated assets as sales. I conclude that the new accounting standards are more consistent with equity investors' views of asset securitizations.

ISBN: 9781321500264Subjects--Topical Terms:

557516
Accounting.

The Market's View on Accounting Classifications for Asset Securitizations.
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506 $a This item must not be added to any third party search indexes.
520 $a Prior research examines how investors view asset securitizations, and shows that investors treat securitizations as borrowings even when GAAP treats them as sales. Upon the adoption of two new accounting standards relating to asset securitizations, some off-balance-sheet securitized assets were consolidated back onto firms' balance sheets. This study examines whether the new accounting standards result in financial reporting that is more aligned with investors' views of asset securitizations. To address this question, this study investigates how investors viewed previously off-balance-sheet securitized assets before the two new standards became effective. In doing so, it separately examines assets that firms consolidated under the new standards and those that firms left unconsolidated. I find that investors differentiated between these two types of securitizations, treating the consolidated assets as borrowings and the unconsolidated assets as sales. I conclude that the new accounting standards are more consistent with equity investors' views of asset securitizations.
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