The objective of this paper is to examine the financial reporting and corporate disclosure practices of insurance industry in Nepal. Among 25 insurance companies, 22 companies had taken for the study. The paper has been prepared on the basis of prevailing rules and regulation, annual reports and...

In Notice 2014-52, 2014-42 I.R.B. 712 (the Inversion Notice), the Internal Revenue Service described additions that will be made to the Treasury regulations under section 7874 of the Internal Revenue Code to curb inversions. As discussed in this article, the Inversion Notice targets the use of...

The dynamics of insurance companies amount in Ukraine, Russia and СЕА for period from 2001 to 2008 years, the tendency of internal insurance market changes, analysis of the largest foreign groups represented in equity of the Ukrainian insurance companies are stressed in the article

Various tax policies provide consumers with forms of insurance. Social security has the payoff characteristics of an annuity. The income tax provides consumers with a degree of Income insurance because the government shares part of the individual's income risk. Redistributive taxes can be used...

We develop a general equilibrium model of competitive insurance and equity capital markets to show how aggregate asset and insurance liability risks affect insurance prices and regulation. In the unique equilibrium of the benchmark unregulated economy, insurers raise external capital solely by...

Flooding is the natural disaster responsible for the greatest share of economic losses in the US, and flood insurance is an effective risk management tool to protect floodplain residents financially. The majority of flood insurance is provided through the federal National Flood Insurance Program...

Outsourcing to Contract Research Organizations (CROs) has become a widespread practice by pharmaceutical and biotechnological firms seeking to reduce risks and costs associated to the development of new products. This paper analyzes empirically the efficiency of the CROs industry by looking at a...

Performance evaluation is an art through which one can learn about the efficiency achieved in the working of a particular organization. As regards performance evaluation of an organization, there are various measures to analyze performance of any organization. These measures are broadly...

Enterprise risk management (ERM) has gained an increasing attention among the corporate managers in the recent past as a strategic approach to managing risk. This study empirically verifies whether the adoption of ERM has an impact on firm performance and uses both primary and the secondary data...