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Open insurance : accessing and sharing insurance-related data
EIOPA - 2021
Persistent link: https://www.econbiz.de/10012543007
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Invitation to comment [and relevant IFRS guidance]
2007
Persistent link: https://www.econbiz.de/10003409111
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SFAS 157 fair value measurements
2007
Persistent link: https://www.econbiz.de/10003409113
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Existence and fairness of value allocation without convex preferences
Yannelis, Nicholas C. - 1983
Persistent link: https://www.econbiz.de/10003528833
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Trustworthiness of firm valuations : bias and market perception in compliance with capital market regulations
El-Al, Eli; Galil, Koresh; Gavious, Ilanit - 2023
Persistent link: https://www.econbiz.de/10014486176
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Bank stress testing under different balance sheet assumptions
Busch, Ramona; Drescher, Christian; Memmel, Christoph - 2017
Using unique supervisory survey data on the impact of a hypothetical interest rate shock on German banks, we analyse price and quantity effects on banks' net interest margin components under different balance sheet assumptions. In the first year, the cross-sectional variation of banks' simulated...
Persistent link: https://www.econbiz.de/10011632218
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Accounting for stock-based compensation : an extended clean surplus relation
Hess, Dieter - 2001
Residual income valuation is based on the assumption that the clean surplus relation holds. As pointed out by Ohlson (2000), among others, the standard clean surplus relation is frequently violated. Moreover, standard residual income valuation models rest on the implicit assumption that future...
Persistent link: https://www.econbiz.de/10013428422
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Carbon emission statements : balance sheets and flow statements
Reichelstein, Stefan - 2023
Current corporate disclosures regarding carbon emissions lack generally accepted accounting rules. The carbon accrual accounting system described here takes the rules of historical cost accounting for operating assets as a template for generating Carbon Emissions (CE) balance sheets and flow...
Persistent link: https://www.econbiz.de/10014472295
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On the exposure of insurance companies to sovereign risk : portfolio investments and market forces
Düll, Robert; König, Felix; Ohls, Jana - 2015
risk. This paper focuses on the transmission of sovereign risk to insurance companies as some of the largest institutional … investors in the sovereign bond market. We use a firm level panel dataset that covers large insurance companies, banks and non … reflected in current insurance regulation (incl. upcoming Solvency II in Europe). …
Persistent link: https://www.econbiz.de/10011373080
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Marriage as insurance: job protection and job insecurity in France
Clark, Andrew E.; D'Ambrosio, Conchita; Lepinteur, Anthony - 2021
Persistent link: https://www.econbiz.de/10012581890