The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu The leading online blog in the fields of corporate governance and financial regulation. Wed, 05 Aug 2026 11:32:07 +0000 en-US hourly 1 https://wordpress.org/?v=6.5.8 https://corpgov.law.harvard.edu/wp-content/uploads/2024/02/cropped-photography-4-e1706898544564-1-32x32.png Reviewing Asset-Backed Securities – Increasing Transparency – The Harvard Law School Forum on Corporate Governance https://corpgov.law.harvard.edu 32 32 Reviewing Asset-Backed Securities – Increasing Transparency https://corpgov.law.harvard.edu/2010/11/07/reviewing-asset-backed-securities-increasing-transparency/?utm_source=rss&utm_medium=rss&utm_campaign=reviewing-asset-backed-securities-increasing-transparency https://corpgov.law.harvard.edu/2010/11/07/reviewing-asset-backed-securities-increasing-transparency/#comments Sun, 07 Nov 2010 15:14:39 +0000 http://blogs.law.harvard.edu/corpgov/?p=13537?d=20101107111439EST Editor’s Note: Kathleen L. Casey is a Commissioner at the U.S. Securities and Exchange Commission. This post is based on Commissioner Casey’s statement at a recent open meeting of the SEC, which is available here. The views expressed in the post are those of Commissioner Casey and do not necessarily reflect those of the Securities and Exchange Commission, the other Commissioners, or the Staff. The post relates to a proposed SEC rule on issuer review of assets in offerings of asset-backed securities; the release is available here.

We are proposing rules today that are mandated by, or that are intended to implement, provisions in the Dodd-Frank Act relating to issuer and third-party review of the assets underlying asset-backed securities.

I believe that, properly crafted, these rules will provide decision-useful information to investors by enhancing transparency into the asset review process undertaken by issuers and by making available to investors the results of asset reviews conducted by issuers and third parties.

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