Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 2 of 2 for “"Special purpose entity"”.
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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) …
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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.