As a result of Solvency II, academics and practitioners anticipate further consolidation in the insurance industry as … generally aims to enhance the soundness of the insurance sector and its firms, policymakers should be aware of this merger … risk reducing. Consolidation can thus have a stabilizing effect on the insurance sector during market turmoil. Finally, the …

two of New York City's fifteen banks. Life and Fire Insurance became the largest of the bankruptcies. In violation of New … insurance industry. These lending practices, based on an instrument known as a post note, were initially sound, but were later …

-affiliated U.S. property-casualty insurance companies from 1994. While it is generally assumed that affiliate support enhances the …

The previous performance evaluation studies towards non-life insurance companies emphasized on the comparative … evaluation among public and private sector companies. Early detection and diagnosis of bankruptcy of insurance companies is much … variables and determine how they contribute to bankruptcy risk prediction, based on which the non-life insurance companies are …

We develop a new method of assessing conditional conservatism using more detailed data available from the insurance …-liability (P&L) insurance companies. We also investigate how a change to accounting rules affects conditional conservatism. The P …&L insurance industry is a perfect setting for studying accruals because we have specific and detailed firm-year level information …

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

single‐employer pension insurance program. This is an alternative approach to the calculations of expected future PBGC … payouts in the PBGC Exposure Reports. The PBGC insurance is akin to an exchange option, a financial instrument that allows a … particularly painful. The valuation we perform also reflects the fact that PBGC insurance is trigged only in the case of bankruptcy …