Document Details

Document Type : Thesis 
Document Title :
The Accounting for Securitization of Financial Assets in Light of The Financial Crisis: an Empirical Study in The Kingdom of Saudi Arabia
المحاسبة عن عمليات توريق الأصول المالية في ضوء تداعيات الأزمة المالية:دراسة ميدانية في المملكة العربية السعودية
 
Document Language : Arabic 
Abstract : This study aims to measure the knowledge of the study sample members of the procedures of measurement and disclosure of securitization of financial assets; and to explore their views on the implications of the global financial crisis on accounting procedures for securitization. To achieve the objectives of the study, and besides the general framework of the research, the literature, the findings, and results and recommendations, the study is divided into three chapters: Chapter III: securitization and its relationship with the Financial crisis; in Chapter IV: measurement & disclosure procedures for securitization; in Chapter V: the study method; and in Chapter VI: the field study; were been designed a questionnaire Directed to financial managers, accountants, auditors, and academicans; Where (220) copies have been distributed, The number of questionnaires that were returned (189) copies. All questionnaires have been analyzed using descriptive statistical methods. The study reached a set of findings and recommendations including: the high impact of the global financial crisis on accounting procedures for securitization. The most important of these impacts is the high degree of awareness of individuals engaged in the preparation of financial statements of securitization accounting procedures with some difficulty in the application of such procedures. At the end, the research recommended the Saudi Organization for Certified Public Accountants (SOCPA) to issue a set of local accounting standards for securitization transaction compatible with international accounting standards 
Supervisor : saleh abdulrahman alsaad 
Thesis Type : Master Thesis 
Publishing Year : 1433 AH
2012 AD 
Number Of Pages : 166 
Added Date : Sunday, April 27, 2014 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
اماني حماد الحمادalhmaad, amani hmaaadInvestigatorMaster 

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