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Zeitschriftenartikel

"Out of the Shadows?" Accounting for Special Purpose Entities in European Banking Systems

MPG-Autoren
http://pubman.mpdl.mpg.de/cone/persons/resource/persons41310

Thiemann,  Matthias
Sociology Department, Columbia University, USA;
Projekte von Gastwissenschaftlern und Postdoc-Stipendiaten, MPI for the Study of Societies, Max Planck Society;

Volltexte (frei zugänglich)

CCH_16_2012_Thiemann.pdf
(Verlagsversion), 352KB

Ergänzendes Material (frei zugänglich)
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Zitation

Thiemann, M. (2012). "Out of the Shadows?" Accounting for Special Purpose Entities in European Banking Systems. Competition & Change, 16(1), 37-55. doi:10.1179/1024529411Z.0000000003.


Zitierlink: http://hdl.handle.net/11858/00-001M-0000-0010-1A47-3
Zusammenfassung
This article focuses on national variations in the engagement of banks in off-balance sheet securitization in three case study countries: Spain, France and Germany. It is argued that the failures in prudential regulation that underpinned the recent financial crisis are not predominantly situated at the international level. This article focuses on the way that national accounting rules determine whether the Special Purpose Entities of banks are off- or on-balance sheet. The analysis shows that national accounting norms are an important building block for prudential regulation, and these are prone to wider political influences.