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The relative and incremental valuation effects of embedded value disclosure by life insurers : evidence from cross-listed firms in the US
El-Gazzar, Samir; Jacob, Rudolph A.; McGregor, Scott - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 327-339
Persistent link: https://www.econbiz.de/10011304159
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Unregulated corporate financial statements and analysts' target price accuracy : evidence from embedded value reporting by life insurers
El-Gazzar, Samir; Jacob, Rudolph A.; McGregor, Scott - In: International journal of accounting and finance 11 (2021) 1, pp. 18-39
Persistent link: https://www.econbiz.de/10012887662
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The valuation effects of embedded value disclosure by life insurers
El-Gazzar, Samir M.; Jacob, Rudolph A.; McGregor, Scott - In: International Journal of Economics and Accounting 4 (2013) 1, pp. 26-53
Many life insurance companies outside the US disclose embedded value (EV), an actuarial estimate of the present value of the future net cash flows arising from the company's in-force life insurance business. Industry surveys have shown that EV is used by analysts for valuation purposes. However,...
Persistent link: https://www.econbiz.de/10010669428