Concepedia

Securitization Accounting

Securitization Accounting is a financial reporting framework that governs the recognition, measurement, and disclosure of assets and liabilities arising from the transfer of financial assets into structured vehicles, distinguishing it from general accounting practices by its specific focus on off-balance-sheet treatment, risk retention, and derecognition criteria in asset-backed securities transactions.

18

Publications

1.7K

Citations

33

Authors

20

Institutions

Publications per year

2017–2026

3

Parents

Publications

18

How did Financial Reporting Contribute to the Financial Crisis?

Mary E. Barth, Wayne R. Landsman · European Accounting Review · 2010 · 514 citations

, , +17

Accounting in and for the Subprime Crisis

Stephen G. Ryan · The Accounting Review · 2008 · 390 citations

, , +17

<scp>Securitization of Life Insurance Assets and Liabilities</scp>

Alex Cowley, J. David Cummins · Journal of Risk & Insurance · 2005 · 230 citations

, , +12

Financial Intermediation and the Post-Crisis Financial System

Hyun Song Shin · SSRN Electronic Journal · 2010 · 97 citations · Full text

, , +16

Are Securitizations in Substance Sales or Secured Borrowings? Capital‐Market Evidence*

Flora Niu, Gordon D. Richardson · Contemporary Accounting Research · 2006 · 90 citations

, , +13

1–5 of 18

Authors

33

  1. SG
    Stephen G. Ryan

    New York University, United States

    3 publications · 516 citations

    3

    h-index

  2. ME
    Mary E. Barth

    Stanford University, United States

    3 publications · 575 citations

    3

    h-index

  3. HS
    Hyun Song Shin

    Bank for International Settlements, Switzerland

    2 publications · 126 citations

    2

    h-index

  4. WR
    Wayne R. Landsman

    University of North Carolina at Chapel Hill, United States

    2 publications · 552 citations

    2

    h-index

  5. GD
    Gordon D. Richardson

    University of Toronto, Canada

    1 publications · 90 citations

    1

    h-index

1–5 of 33

Institutions

20

  1. New York University

    New York, United States

    3 h-index

    3 publications

    516 citations

  2. Stanford University

    Stanford, United States

    3 h-index

    4 publications

    598 citations

  3. Bank for International Settlements

    Basel, Switzerland

    2 h-index

    2 publications

    126 citations

  4. University of Pennsylvania

    Philadelphia, United States

    2 h-index

    3 publications

    483 citations

  5. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    1 h-index

    1 publications

    514 citations

  6. Wilfrid Laurier University

    Waterloo, Canada

    1 h-index

    1 publications

    90 citations

  7. Federal Reserve Bank of Cleveland

    Cleveland, United States

    1 h-index

    2 publications

    42 citations

  8. The University of Queensland

    Brisbane, Australia

    1 h-index

    1 publications

    16 citations

1–8 of 20

Venues

  1. SSRN Electronic Journal

    Repository · 2 publications · 185 citations

    2

    h-index

  2. Abacus

    1 publications · 16 citations

    1

    h-index

  3. Journal of Risk & Insurance

    1 publications · 230 citations

    1

    h-index

  4. European Journal of Finance

    1 publications · 39 citations

    1

    h-index

  5. RePEc: Research Papers in Economics

    Repository · 1 publications · 29 citations

    1

    h-index

1–5