The present study tests the impact of accounting tradition, financial leverage and book to market ratio on the fair … value choice for a sample of 427 Anglo-Saxon and Continental European companies. We show that, in terms of accounting … choose fair value, consistently with their accounting tradition. By relying on the opportunistic management and accounting …

This report reviews recent as well as planned changes to accounting and solvency regulations affecting insurers and …

This paper assesses current regulatory and accounting developments in the OECD area against their purported goals. It …-based valuation methods in business accounting is not entirely consistent with the parallel exercise undertaken by many pension … accounting rules and regulatory changes are driving plan design in some OECD countries such as Japan, the Netherlands and the …

This paper provides a stylised assessment of the impact of investment-relevant pension fund regulations and accounting … funding costs. The paper also shows that fairvalue accounting standards (with immediate recognition of actuarial gains and …