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Securitization by Banks and Finance Companies: Efficient Financial Contracting or Regulatory Arbitrage?

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Author Info
Minton, Bernadette (Ohio State U)
Sanders, Anthony
Strahan, Philip E. (Boston College and Wharton Financial Institutions Center)
Abstract

In this paper, we test two competing explanations for the increasing use of securitization by financial institutions. First, by reducing financial distress costs, securitization lowers the cost of debt finance, particularly for risky and highly levered companies. Second, regulatory distortions in the Basle Capital Accord may create incentives for highly levered banks to securitize assets in order to avoid binding or nearly binding capital requirements. We find that unregulated finance companies and investment banks are much more apt to securitize assets than banks, and that risky and highly levered financial institutions are more likely to engage in securitization than safer ones. At the same time, highly levered banks – banks with low capital ratios – are less likely than better capitalized banks to securitize. Thus, the evidence suggests that securitization is best understood as a contracting innovation aimed at lowering financial distress costs rather than an outgrowth of poorly structured regulations.

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Paper provided by Ohio State University, Charles A. Dice Center for Research in Financial Economics in its series Working Paper Series with number 2004-25.

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Date of creation: Oct 2004
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Handle: RePEc:ecl:ohidic:2004-25

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  1. Higgins, Eric J. & Mason, Joseph R., 2004. "What is the value of recourse to asset-backed securities? A clinical study of credit card banks," Journal of Banking & Finance, Elsevier, vol. 28(4), pages 875-899, April. [Downloadable!] (restricted)
  2. Fredric S. Mishkin & Philip E. Strahan, 1999. "What Will Technology Do to Financial Structure?," NBER Working Papers 6892, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  3. Diamond, Douglas W, 1989. "Reputation Acquisition in Debt Markets," Journal of Political Economy, University of Chicago Press, vol. 97(4), pages 828-62, August. [Downloadable!] (restricted)
  4. Gorton, Gary B. & Pennacchi, George G., 1995. "Banks and loan sales Marketing nonmarketable assets," Journal of Monetary Economics, Elsevier, vol. 35(3), pages 389-411, June. [Downloadable!] (restricted)
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  1. Christina E. Bannier & Dennis N. Hänsel, 2006. "Determinants of banks' engagement in loan securitization," Working Paper Series: Finance and Accounting 171, Department of Finance, Goethe University Frankfurt am Main. [Downloadable!]
  2. Bannier, Christina E. & Hänsel, Dennis N., 2008. "Determinants of European banks‘ engagement in loan securitization," Discussion Paper Series 2: Banking and Financial Studies 2008,10, Deutsche Bundesbank, Research Centre. [Downloadable!]
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This page was last updated on 2008-11-10.


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