References
- V.V.AcharyaM.RichardsonCauses of the financial crisisCritical Review212–32009195210
- A.AdhikariL.BetancourtAccounting for securitizations: A comparison of SFAS 140 and IASB 39Journal of International Financial Management & Accounting191200873105
- American Accounting Association's Financial Accounting Standards CommitteeResponse to the FASB exposure draft, “Proposed statement of financial accounting standards – Accounting for transfers and servicing of financial assets and extinguishment of liabilities”Accounting Horizons1031996178181
- D.AmiramW.R.LandsmanK.V.PeasnellC.ShakespeareMarket reaction to securitization retained interest impairments during the financial crisis of 2007–2008: Are implicit guarantees worth the paper they’re not written on? Working Paper2011
- M.E.BarthW.R.LandsmanHow did financial reporting contribute to the financial crisis?European Accounting Review1932010399423
- M.E.BarthG.OrmazabalD.J.TaylorAsset securitization and credit riskThe Accounting Review8722012423448
- S.BasuWhy do banks fail?International Review of Applied Economics1732003231248
- B.S.BernankeFinancial innovation and consumer protectionSpeech at the Federal Reserve System's Sixth Biennial Community Affairs Research ConferenceWashington, DC, 17 April 20092009
- M.ChengD.S.DhaliwalM.NeamtiuAsset securitization, securitization recourse, and information uncertaintyThe Accounting Review8622011541568
- J.CovalJ.JurekE.StaffordThe economics of structured finance. Harvard Business School Working Paper 09-0602008
- P.M.DechowC.ShakespeareDo managers time securitization transactions to obtain accounting benefits?The Accounting Review841200999132
- P.M.DechowL.A.MyersC.ShakespeareFair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefitsJournal of Accounting and Economics491–22010225
- F.DegeorgeJ.PatelR.ZeckhauserEarnings management to exceed thresholdsThe Journal of Business7211999133
- D.W.DiamondR.RajanThe credit crisis: Conjectures about causes and remedies. NBER Working Paper No. 147392009
- Financial Accounting Standards Board (FASB)Reporting by transferors for transfers of receivables with recourse. Statement of financial Accounting Standard No. 771983FASBNorwalk, CT
- Financial Accounting Standards Board (FASB)Accounting for collateralized mortgage obligations. FASB Technical Bulletin No. 85-21985FASBNorwalk, CT
- Financial Accounting Standards Board (FASB)Accounting for transfers and servicing of financial assets and extinguishments of liabilities. Statement of Financial Accounting Standard No. 1251996FASBNorwalk, CT
- Financial Accounting Standards Board (FASB)Accounting for transfers and servicing of financial assets and extinguishments of liabilities – A replacement of FASB Statement No. 125. Statement of Financial Accounting Standard No. 1402000FASBNorwalk, CT
- Financial Accounting Standards Board (FASB)Consolidation of variable interest entities. FASB Interpretation No. 46(R)2003FASBNorwalk, CT
- Financial Accounting Standards Board (FASB)Accounting for transfers of financial assets – An amendment of FASB Statement No. 140. Statement of Financial Accounting Standard No. 1662009FASBNorwalk, CT
- Financial Accounting Standards Board (FASB)Amendments to FASB Interpretation No. 46(R). Statement of Financial Accounting Standard No. 1672009FASBNorwalk, CT
- FitchRatingsBasel II: Bottom-line impact on securitization markets2005 Available at: www.fitchratings.com
- J.R.GrahamC.R.HarveyS.RajgopalThe economic implications of corporate financial reportingJournal of Accounting and Economics4012005373
- J.GrantG.MarkarianA.ParbonettiCEO risk-related incentives and income smoothingContemporary Accounting Research264200910291065
- D.HatherlyG.KretzschmarCapital and income financialization: Accounting for the 2008 financial crisisAccounting Forum3542011209216
- E.HeilpernC.HaslamT.AnderssonWhen it comes to the crunch: What are the drivers of the US banking crisis?Accounting Forum332200999113
- International Accounting Standards Board (IASB)Consolidation of special purpose entities. IASB Interpretation No. 121998IASBLondon, UK
- International Accounting Standards Board (IASB)Consolidated and separate financial statements. International Accounting Standard No. 272003IASBLondon, UK
- International Accounting Standards Board (IASB)Financial instruments: recognition and measurement. International Accounting Standard No. 392003IASBLondon, UK
- International Accounting Standards Board (IASB)Financial instruments: Disclosures. International Financial Reporting Standard No. 72005IASBLondon, UK
- D.JonesEmerging problems with the Basel Capital Accord: Regulatory capital arbitrage and related issuesJournal of Banking & Finance24120003558
- S.P.KothariL.LesterThe role of accounting in the financial crisis: Lessons for the futureAccounting Horizons2622012335351
- W.R.LandsmanK.V.PeasnellC.ShakespeareAre asset securitizations sales or loans?The Accounting Review835200812511272
- C.LauxC.LeuzThe crisis of fair-value accounting: Making sense of the recent debateAccounting, Organizations and Society3412009826834
- C.LauxC.LeuzDid fair-value accounting contribute to the financial crisis?Journal of Economic Perspectives241201093118
- M.K.LewisThe origins of the sub-prime crisis: Inappropriate policies, regulations, or both?Accounting Forum3322009114126
- S.G.RyanAccounting in and for the subprime crisisThe Accounting Review836200816051638
- E.StockhammerFinancialisation and the slowdown of accumulationCambridge Journal of Economics2852004719741
- A.E.WilmarthThe dark side of universal banking: Financial conglomerates and the origins of the subprime financial crisis. Working Paper2009