Min Kwan Ahn

University of Hong Kong

Assistant Professor

Pokfulam Road

Hong Kong

China

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Scholarly Papers (1)

1.

Have SFAS 166 and SFAS 167 Improved the Financial Reporting for Securitizations?

Journal of Business Finance & Accounting, Forthcoming
Posted: 24 Mar 2020
University of Hong Kong, Pennsylvania State University - Department of Accounting, Florida State University, New York University (NYU) - Department of Accounting, University of Toronto and University of Toronto - Rotman School of Management

Abstract:

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securitization, securitization accounting, FASB, SFAS 166 and 167, financial reporting, off-balance sheet, risk relevance, real effects