Narrow search
Showing 1 - 10 of 1,146
Cover Image
The market reaction to the adoption of ifrs in the European insurance industry
Abdallah, Abed Al-Nasser; Abdallah, Wissam; Salama, Feras M. - In: The Geneva papers on risk and insurance - issues and … 43 (2018) 4, pp. 653-703
Persistent link: https://www.econbiz.de/10012256517
Cover Image
Value Relevance of Life Insurers' Embedded Value Disclosure and Implications for IFRS 4 Phase II
Gerstner, Tobias - 2015
insurance business, to provide investors with additional information. We examine the incremental and relative information … predict the capital market effects of the new insurance accounting standard IFRS 4 Phase II, which will be introduced in 2018 …
Persistent link: https://www.econbiz.de/10013019830
Cover Image
Implications of IFRS for the European Insurance Industry - Insights from Capital Market Theory
Post, Thomas - 2018
The European insurance industry is currently undergoing a substantial change in financial reporting requirements … Union. Substantial sections of the IFRS - leading to a market-oriented valuation of insurance contracts - are still under … and reporting system is largely found in trade literature, and in insurance industry business leader and expert …
Persistent link: https://www.econbiz.de/10012930060
Cover Image
IFRS 17 Insurance Contracts and Firm Value
Longoni, Philip - 2020
I examine how IFRS 17 Insurance Contracts affects the firm value of insurers reporting under IFRS (“IFRS insurers …
Persistent link: https://www.econbiz.de/10012835438
Cover Image
Fair Value versus Amortized Cost Measurement and the Timeliness of Other-than-Temporary Impairments : Evidence from the Insurance Industry
Khan, Urooj - 2019
We investigate the impact of recurring fair value versus amortized cost measurement for accounting recognition purposes on the timeliness of insurers' other-than-temporary (OTT) impairments of non-agency residential mortgage-backed securities (NAMBS) around the 2007–2009 financial crisis....
Persistent link: https://www.econbiz.de/10012900589
Cover Image
Determinants of Compliance With Disclosure Requirements of IFRS 4 : Evidence From Quoted Insurance Companies in Nigeria
Awodiran, Muideen Adeseye - 2020
with disclosure requirements of International Financial Reporting Standard (IFRS 4 - Insurance contracts) among quoted … insurance companies in Nigeria; the study further examined the influence of four company attributes (leverage, profitability …
Persistent link: https://www.econbiz.de/10012850394
Cover Image
Implications of IFRS for the European Insurance Industry - Insights from Capital Market Theory
Post, Thomas; Gründl, Helmut; Schmidl, Lisa; Dorfman, … - 2009
The European insurance industry is currently undergoing a substantial change in financial reporting requirements … Union. Substantial sections of the IFRS - leading to a market-oriented valuation of insurance contracts - are still under … and reporting system is largely found in trade literature, and in insurance industry business leader and expert …
Persistent link: https://www.econbiz.de/10014057827
Cover Image
Die Bilanzierung von Lebensversicherungsgeschäften nach IFRS : eine Analyse unter besonderer Berücksichtigung des Asset-Liability-Managements
Flügel, Alexander - 2018 - 1. Auflage
Persistent link: https://www.econbiz.de/10011802804
Cover Image
Essays on performance measurement, risk evaluation, and regulation in the insurance sector
Zemp, Alexandra - 2011
Die Europäische Versicherungsindustrie hat in den vergangenen Jahren zahlreiche Veränderungen erlebt. Zu nennen sind zum Beispiel Naturkatastrophen, die letzte Finanzmarktkrise und neue regulatorische Vorschriften. Diese Dynamik macht das Themengebiet Versicherung zu einem interessanten und...
Persistent link: https://www.econbiz.de/10009502160
Cover Image
Value relevance of embedded value and IFRS 4 insurance contracts
Wu, Rebecca Chung-fern; Hsu, Audrey Wen-hsin - In: The Geneva papers on risk and insurance - issues and … 36 (2011) 2, pp. 283-303
Persistent link: https://www.econbiz.de/10009158200