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Practice of non-financial reports assurance services in the Polish audit market : the range, limits and prospects for the future

Bartoszewicz, Anna; Rutkowska-Ziarko, Anna - In: Risks : open access journal 9 (2021) 10, pp. 1-24

, the information they provide should be submitted to verification by an external, independent body. Our study, carried out … auditing is the low demand for such a service, which arises from the fact that verification and assurance of non-financial data …

Persistent link: https://www.econbiz.de/10012632201

On the validation of claims with excess zeros in liability insurance : a comparative study

Qazvini, Marjan - In: Risks : open access journal 7 (2019) 3/71, pp. 1-17

telematics data, affects their driving behaviour and hence their claims. Using our validation set, we then predict the number of …

Persistent link: https://www.econbiz.de/10012127611

A hypothesis test for the long-term calibration in rating systems with overlapping time windows

Kurth, Patrick; Nendel, Max; Streicher, Jan - In: Risks : open access journal 12 (2024) 8, pp. 1-28

We present a statistical test for the long-term calibration in rating systems that can deal with overlapping time windows as required by the guidelines of the European Banking Authority (EBA), which apply to major financial institutions in the European System. In accordance with regulation,...

Persistent link: https://www.econbiz.de/10015065887