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Forecasting the Pricing Kernel of IBNR Claims Development in Property-Casualty Insurance
Charles-Cadogan, G. - 2010
but not reported (IBNR) claims (in property-casualty insurance) from residuals in a dynamic claims forecast model is … through insurance accounting relationships for adjusted underwriting results; and loss ratio or pure premium calculations …
Persistent link: https://www.econbiz.de/10013142348
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Audit Quality and Properties of Analyst Earnings Forecasts
Behn, Bruce K. - 2008
Under the assumption that audit quality relates positively to unobservable financial reporting reliability, we investigate whether audit quality is associated with the predictability of accounting earnings by focusing on analyst earnings forecast properties. The evidence shows that analysts'...
Persistent link: https://www.econbiz.de/10012773262
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Can Auditors Predict the Choices Made by Other Auditors?
Jamal, Karim - 2013
An implicit assumption of prior literature on strategic behavior of auditors is that auditors know the preferences of their colleagues. In this study, we conduct an experiment to investigate the validity of this assumption. In our experiment, we match a manager with a pair of top and mediocre...
Persistent link: https://www.econbiz.de/10012712234
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Can Auditors Predict the Choices Made by Other Auditors?
Tan, Hun-Tong - 2013
An implicit assumption of prior literature on strategic behavior of auditors is that auditors know the preferences of their colleagues. In this study, we conduct an experiment to investigate the validity of this assumption. In our experiment, we match a manager with a pair of top and mediocre...
Persistent link: https://www.econbiz.de/10012754709
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Audit Quality and Properties of Analyst Earnings Forecasts
Behn, Bruce K.; Choi, Jong-Hag; Kang, Tony - 2007
Under the assumption that audit quality relates positively to unobservable financial reporting reliability, we investigate whether audit quality is associated with the predictability of accounting earnings by focusing on analyst earnings forecast properties. The evidence shows that analysts'...
Persistent link: https://www.econbiz.de/10014224291
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Can Audit Partners Predict Subordinates' Ability to Detect Errors?
Messier, Jr., William F.; Owhoso, Vincent; Rakovski, Carter - 2008
This study examines audit partners' predictions of the ability of managers and seniors to detect financial statement errors. If partners are unable to predict the ability of their subordinates to detect errors, audit effectiveness may be affected. Audit partners were asked to predict which...
Persistent link: https://www.econbiz.de/10014217991
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A Self-Organizing Predictive Map for Non-Life Insurance
Hainaut, Donatien - 2018
This article explores the capacity of self-organizing maps (SOMs) for analysing non-life insurance data. Contrary to … reduces by this way the collinearity bias. However, the specific features of insurance data require adapting the classic SOM …
Persistent link: https://www.econbiz.de/10012930621
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Prediction of Bankruptcy of Non-Life Insurance Companies in India - A Study
Singu, Hari - 2015
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 …
Persistent link: https://www.econbiz.de/10013009534
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Insurers' Insolvency Prediction Using Random Forest Classification
Kartasheva, Anastasia V. - 2015
This paper uses a modification of the Random Forest classification algorithm to predict insolvency of insurers. RF orders companies according to their propensity to default. We show that RF methodology delivers higher quality of prediction compared to other existing methods. In addition, RF...
Persistent link: https://www.econbiz.de/10013034600
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Forecasting the Fragility of the Banking and Insurance Sector
Bernoth, Kerstin - 2011
insurance performance, and evaluate the forecasts from our model. We find that taking unobserved common factors into account …
Persistent link: https://www.econbiz.de/10013134544