Regulatory Capital and Earnings Management in Banks: The Case of Loan Sales and Securitizations

1 January 2005

preprint
Published by Elsevier in SSRN Electronic Journal

https://doi.org/10.2139/ssrn.722982

Abstract

In this paper, I investigate whether banks use loan sales and securitizations (loan transfers) to manage regulatory capital and earnings. My analysis suggests t

Keywords

ACCOUNTING
LOAN SALES

This publication has 0 references indexed in Scilit: