Insurance claims can take years to resolve, which makes insurance performance measurement - and incentive compensation based on such measurement - challenging. The insurance industry utilizes a method of analysis called accident year analysis to manage the temporal challenge inherent in...

The property and casualty insurance industry has historically focused on the underwriting or combined ratio as the measure of performance. Many dramatic changes have occurred in the industry and its operating environment over the past 30 years, however. These changes may have altered some of the...

This empirical study seeks to identify, for the period 1933-1998, determinants of the rate of return on bank assets (ROA). The study finds that the ROA has been an increasing function of the interest rate yield on bank loans to the private sector, the growth rate of real GDP, and the percentage...

This study proposes the potential methodological approach to be utilized by regulators when setting up a Long-Term Rate (LTR) for the evaluation of insurers' liabilities beyond the last liquid point observable in the market. Our approach is based on the optimization of two contradictory aspects...

This study proposes the potential methodological approach to be utilized by regulators when setting up a Long-Term Rate (LTR) for the evaluation of insurers' liabilities beyond the last liquid point observable in the market. Our approach is based on the optimization of two contradictory aspects...

Purpose: Risk management has grown increasingly popular in recent years due to the recognition that risk should be as actively managed as performance. A key objective of risk management is to evaluate performance in the context of the relative volatility in which business operations are...

Determining and forecasting the financial situation of insurance companies of Ukraine has become an important issue of financial supervision in view of the need to ensure the sustainability of the financial sector and reduce the negative impact of the insolvency of insurance companies. Given the...

This study draws on established literature to frame the hypotheses that a property-casualty insurer generates value from its underwriting operations. The study relies on both, results from a multi-period simulation of an insurance firm, and results from regressions using two panels of data...

The article analyses the link between Italian life insurers' profitability and bank affiliation. It also examines the influence that the differences in product mix and distribution costs displayed by bank affiliated versus traditional insurers has on results, and the changes that the big...

Spanish Abstract: El 26 de abril de 2012 la Junta Bancaria de Ecuador aprobó la Resolución JB-2012-2149 la cual regulaba sobre los procedimientos de registro contable inicial y valoración posterior de los instrumentos financieros de renta fija y renta variable, que debían seguir las empresas...