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Prior research has examined how investors view asset securitizations, and shows that investors treat securitizations as borrowings, even when GAAP treats them as sales. Upon the adoption of two new accounting standards relating to securitizations, some off-balance-sheet securitized assets were...
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of RPTs, identified by auditors as a key audit matter (KAMs), challenges and solutions to problems related to risk …
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sustainable finance. Egidio Palmieri is a Research Fellow in Bank Risk Management at the University of Udine where his current … mechanisms and risk mitigation effects. Additionally, he has explored the impact of ESG performance on the credit scores of non …-financial institutions. He is also a Visiting Researcher in ESG and Bank Risk Management at Bangor University, UK. Enrico Fioravante Geretto …
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