Securitizations and the financial crisis: Is accounting the missing link?

Fabrizio Cerbioni, Michele Fabrizi and Antonio Parbonetti

Accounting Forum, 2015, vol. 39, issue 3, 155-175

Abstract: In this paper we focus on the interplay between securitization accounting and regulatory capital rules to discuss how the misalignment between these two sets of regulations offered banks the opportunity to engage in opportunistic behaviors and incented them to take on too much risk.

Date: 2015
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:taf:accfor:v:39:y:2015:i:3:p:155-175

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DOI: 10.1016/j.accfor.2014.05.001

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