In this paper, we study two types of accounting conservatism in the property-liability (P&L) insurance industry – ex …-ante and ex-post conservatism exists in the P&L insurance industry; (2) what the relations are between ex-post conservatism and …&L insurance industry is that we have specific and detailed information regarding the development of loss reserve accruals over …

are growing rapidly in Muslim-dominated countries where insurance density and insurance penetration are low …

This research investigates reinsurance counterparty relationships in U.S. property-liability insurance. Counterparty …

This paper examines the potential for the U.S. insurance industry to cause systemic risk events that spill over to … detailed financial analysis of the insurance industry, its role in the economy, and the interconnectedness of insurers. The … the potential to cause systemic risk, and most global insurance organizations have exposure to derivatives markets. To …

insurance companies, using the OpVar database. We focus on financial institutions because of the increased market and regulatory … scrutiny of operational losses in these industries. The analysis covers all publicly reported banking and insurance operational … million - a total of 403 bank events and 89 insurance company events. The results reveal a strong, statistically significant …

insurance sector. A distinction is made between the core activities of insurers (e.g., underwriting, reserving, claims …

-casualty (P-C) insurance industry. P-C insurers serve a risk management and risk bearing function in the economy. Insurers create … evidence on the most important economic phenomena impinging on capital in P-C insurance: underwriting cycles, internal capital …

the insurance industry. The objective is to provide the foundations for insurance economists to use in adapting their … efficiency and productivity measurement in insurance …

This paper investigates economies of scope in the US insurance industry over the period 1993-2006. We test the … firms to diversify by offering both life-health and property-liability insurance or to specialize in one major industry … realize both cost and revenue scope diseconomies. Hence, strategic focus is superior to conglomeration in the insurance …

Enterprise risk management (ERM) is the approach of managing all risks faced by an enterprise in an integrated … and scope. We use detailed survey data of German property-liability insurance companies that allows us to construct …