Are Asset Securitizations Sales or Loans

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Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits (2010, background): “Landsman, Peasnell, and Shakespeare (2008) investigate whether investors view securitizations as loans or as sales.”
Securitization and Bank Performance (2013, unknown): “…enhancements, which might result in the originating bank retaining significant interests in the securitized asset pool (Niu and Richardson 2006, Landsman, Peasnell, and Shakespeare 2008, Casu and Sarkisyan 2012); and (iii) post-securitization lending behavior in terms of both risk taking and…”
Characteristics of Securitizations that Determine Issuers' Retention of the Risks of the Securitized Assets (2008, unknown): “Unlike Landsman et al. (2006), we conduct a risk- not value-association study, and we improve upon their binary classification of the magnitude of total contractual retained interests by employing continuous measures of the magnitude of two distinct types of those interests.”