This paper uses panel data on household consumption and income to evaluate the degree of insurance to income shocks … cases of self-insurance and the complete markets assumption. We assess the degree of insurance over and above self-insurance … conventional demand analysis rather than reduced form imputation procedures. Our results point to some partial insurance but reject …

and car insurance using data from the UK. The main empirical results are: ? higher labor income risk induces a higher … demand for car insurance. ? the effects of increases in labor income risk after 1979 seem to be more than offset by a more …

of risk, return and maturity. The major types of institutional investors in Germany are insurance companies and …

We discuss the existence of a pooling equilibrium in a two-period model of an insurance market with asymmetric …

reliability of accounting information issued by spanish listed companies. With this aim, we study whether certain features such as … improvements in the quality of accounting information; and (c) the number of meetings of the AC is directly related to improvements … in the quality of accounting information. …

institutional theory in accounting and auditing fields, especially in government sector audits. …

, such as Blockchain, the Internet of Things, artificial intelligence, and machine learning. The attention of the accounting … world has also been on those technological developments, especially on Blockchain Technology. Accounting academics and … professionals have been trying to understand how blockchain technology can affect accounting and what kind of changes might be …

It's an experiment! This paper explores how ChatGPT can be used in accounting and reporting to automate routine tasks …