Strategic usefulness of ignorance : evidence from income smoothing via retained interest of securitized loans
| Year of publication: |
2021
|
|---|---|
| Authors: | Kilic, Emre ; Lobo, Gerald J. ; Ranasinghe, Tharindra ; Yi, Lin |
| Published in: |
Review of quantitative finance and accounting. - Dordrecht [u.a.] : Springer, ISSN 1573-7179, ZDB-ID 2009625-2. - Vol. 56.2021, 1, p. 245-272
|
| Subject: | Strategic ignorance | Income smoothing | Loan loss provisions | Securitization | Seller's interest loans | Verbriefung | Kreditrisiko | Credit risk | Kreditgeschäft | Bank lending | Bilanzpolitik | Accounting policy | Zins | Interest rate | Kredit | Credit |
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