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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
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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
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Directors’ and Officers’ Insurance and Opportunism in Accounting Choice
Kim, Irene - 2016
In this paper, the focus is on how excessive directors' and officers' liability insurance coverage is associated with … to aggressive accounting choices. The alternative hypothesis is the economic insurance hypothesis which predicts that … firms will over-invest in directors' and officers' liability insurance coverage independent of their aptitude for accounting …
Persistent link: https://www.econbiz.de/10013003815
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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
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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
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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
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Model of accounting engineering in view of earnings management in Poland
Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 37-54
The article introduces the theoretical foundations of the author's original concept of accounting engineering. We assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising differences in economic events resultant from the use of...
Persistent link: https://www.econbiz.de/10011551374
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Constructing accounting uncertainity estimates variable
Serdarevic, Nino - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 62-75
This paper presents research results on the BIH firms' financial reporting quality, utilizing empirical relation between accounting conservatism, generated in created critical accounting policy choices, and management abilities in estimates and prediction power of domicile private sector...
Persistent link: https://www.econbiz.de/10011551376
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Implementation of an ERP package and its effect on the management accounting system: Author's own research into enterprises in Poland
Zarzycka, Ewelina - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 85-96
The systems have revolutionized practically all aspects of business processes in enterprises. They improve the processes by ensuring their integration. Data are entered into an ERP system only once and immediately afterwards they can be accessed through any of its modules, which makes them a...
Persistent link: https://www.econbiz.de/10011551378
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An Investigation into the Capital Market Reaction on Accounting Standards Enforcement
Böckem, Hanne - Universität <Frankfurt, Main> / Fachbereich … - 1998
Compliance with prevailing accounting standards is induced if the expected disadvantage due to sanctions imposed if non-compliance is detected outweighs the advantage of non-compliant accounting choices.(...)
Persistent link: https://www.econbiz.de/10005840396