Electronic International Standard Serial Number (EISSN)
1872-6372
abstract
This paper analyses the reasons why Spanish banks securitised in the period 2000-2007 on such a large scale that Spain has become the European country with the second-largest issuance volume after the UK.The results obtained by applying a logistic regression model to a sample of 408 observations indicate that liquidity and the search for improved performance are the decisive factors in securitisation. We find no evidence to support hypotheses regarding credit risk transfer and regulatory capital arbitrage.Our study also presents a more detailed analysis that differentiates between asset and liability securitisation programmes.