Narrow search
Showing 1 - 10 of 411
Cover Image
Enterprise Risk Management Program Quality : Determinants, Value Relevance, and the Financial Crisis
Baxter, Ryan J. - 2012
This paper investigates factors associated with high quality Enterprise Risk Management (ERM) programs in financial services firms, and whether ERM quality enhances performance and signals credibility to the financial markets. ERM, developed with the assistance of the accounting profession,...
Persistent link: https://www.econbiz.de/10013115652
Cover Image
Financial Position and Performance in IFRS 17
Lindholm, Mathias - 2020
follow these principles in the insurance industry is a complex task.The premium payments are typically made upfront, and can … not fully know until many years later. Hence, complexity arises both in determining how a premium paid should be earned … over time, and in valuing the costs associated with this earned premium. IFRS 17 attempts to align the insurance industry …
Persistent link: https://www.econbiz.de/10012837965
Cover Image
Heterogeneous beliefs and the demand for D&O insurance by listed companies
Egger, Peter; Radulescu, Doina; Rees, Ray - 2014
in capital markets. The empirical results support the idea that both the insurance coverage and the premium are higher in …
Persistent link: https://www.econbiz.de/10010237759
Cover Image
Enterprise Risk Management : Strategic Antecedents, Risk Integration and Performance
Lin, Yijia - 2012
The current literature on the adoption of enterprise risk management (ERM) abstracts from the issue of its strategic context. Accounting for the interplay between ERM and various individual risk management (IRM) practices, this paper presents a theoretical basis to study the strategic...
Persistent link: https://www.econbiz.de/10013115994
Cover Image
Analyzing Firm Performance in the Insurance Industry Using Frontier Efficiency and Productivity Methods
Cummins, J David - 2014
The objective of this paper is to discuss the use of modern frontier efficiency analysis to analyze firm performance in the insurance industry. The objective is to provide the foundations for insurance economists to use in adapting their research to incorporate the frontier efficiency approach....
Persistent link: https://www.econbiz.de/10013066707
Cover Image
Reinsurance Counterparty Relationships and Firm Performance In the U.S. Property-Liability Insurance Industry
Cummins, J David - 2014
This research investigates reinsurance counterparty relationships in U.S. property-liability insurance. Counterparty relationships are measured in terms of reinsurance premiums ceded and reinsurance recoverable on paid and unpaid losses. Multiple regression analysis is used to analyze insurer...
Persistent link: https://www.econbiz.de/10013066709
Cover Image
Bank Affiliation Influence on Life Insurers’ Performance Before and after the Financial Crisis
Spotorno, Lucia - 2017
The article analyses the link between Italian life insurers' profitability and bank affiliation. It also examines the influence that the differences in product mix and distribution costs displayed by bank affiliated versus traditional insurers has on results, and the changes that the big...
Persistent link: https://www.econbiz.de/10012962531
Cover Image
Analyzing the Financial Performance for Jordan Islamic Insurance Companies
Malahim, Sari - 2018
This research analyzes the determinants of financial performance for Islamic insurance companies in Jordan during 2008-2015, by analyzing the impact of external and internal business environment. The internal business environment is measured by return on assets, Islamic insurance companies'...
Persistent link: https://www.econbiz.de/10012906845
Cover Image
Does Having an Affiliated Bank Improve Life Insurer Performance in a Turbulent Market?
Chiang, Chia-Chun - 2019
I find that life insurers with bank affiliates had higher premium growth rates than did other life insurers in 2008 … addition, the premium growth effect in 2008 is stronger for life insurers that suffered larger balance sheet shocks, as measured …
Persistent link: https://www.econbiz.de/10012898499
Cover Image
Profitability of Insurance Brokerage Firms in Ghana
Owusu-Sekyere, Franklin - 2019
The financial industry is growing up rapidly, enabling large volumes of transactions to be carried out. This growth has significantly increased the demand for insurance and insurance products. Though prior studies have examined the factors that drive the performance of the insurance industry...
Persistent link: https://www.econbiz.de/10012867853