I examine how IFRS 17 Insurance Contracts affects the firm value of insurers reporting under IFRS (“IFRS insurers …”). Studying 427 insurers' stock returns around sixteen events affecting the chance that IFRS 17 passes, I find that the … introduction of IFRS 17 is on average associated with negative abnormal returns for IFRS insurers, compared to insurers reporting …

A numbers of studies focusing on the determinant of the insurance market efficiency haveincreased in the last decade …. In fact, many factors, like the CEO's power, can influence the efficiency in the insurance firm. The purpose of this … after the consideration of the CEO power score in the cost efficiency, the relation between insurance efficiency and the …

developed an optimal audit policy for the scoring methodology. Our application is meant for the audit of insurance fraud but can … obtained with data from a large European insurance company. First, we are able to compute a critical suspicion index for fraud …

By employing two alternative measures of fundamental value, we re-examine the value relevance of accounting information …). Overall, we do not find evidence that there is a loss over time in the value relevance of accounting information with respect …

empirical literature on the consequences of product market competition in the accounting, finance, and corporate governance …

accounting numbers of the firm to avoid such margin call risks. Specifically, we find that firms with controlling shareholders …

Management accounting is an important component of managerial decision making to help guide the overall business … strategy in organizations. A management accounting index (MAI) can provide a quantitative measure of management accounting …, to measure six established value creation functions of management accounting. Based on a longitudinal analysis (from 2003 …