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Showing 1 to 2 of 2 for “"Special purpose entity"”.

  1. Accounting for Asset Securitizations: Fair Values and Earnings Management

    … of these pools to third party investors via a Special Purpose Entity (SPE). I hypothesize that firms manage the gains from securitization to meet either the prior year earnings benchmark and/or the consensus analyst earnings forecast. Gains from securitizations are determined, in part, by (a) …

    uiuc Repository record for Accounting for Asset Securitizations: Fair Values and Earnings Management (opens in a new tab)

  2. The Legal Implications of Off Balance Sheet Financing: A Comparative Analysis of UK and US Positions

    … frauds and the work of regulatory champions especially in New York using deferred prosecution agreements.

    wlv Repository record for The Legal Implications of Off Balance Sheet Financing: A Comparative Analysis of UK and US Positions (opens in a new tab)