Les sociétés d'assurance sont des investisseurs institutionnels importants dont les bilans se composent essentiellement … importantes sur leur bilan et performance financière. La mise en place en France pour ce secteur des normes IFRS, et en …. Dans le présent article, nous nous proposons donc d'évaluer l'impact de l'introduction des normes IFRS, notamment l'IAS 39 …

les règles prudentielles du secteur de l'assurance. Si le premier pilier exige que les assureurs disposent d'un niveau de …

African life assurance companies is examined. It was found that themarket capitalisations of these companies were smaller than … against the data available.It was found that the risk discount rates used by some life assurance companies incalculating their … embedded values may be too low. It appears that a ‘herding’tendency exists among South African life assurance companies when …

aim is to assess the impact of assurance services in these non-financial performance indicators. This dissertation … groups, which examined the impact of the provision of non-financial performance indicator and assurance on users’ share price … assurance report was also observed from the verbal protocols. The experimental case material in Study One included a between …