Measurement represents one of the most important methodological elements of accounting because it affects the overall informative ability of financial statements. The chosen method of valuation affects not only the amount of assets and liabilities, but the size of costs and revenues of the...

Measurement represents one of the most important methodological elements of accounting because it affects the overall informative ability of financial statements. The chosen method of valuation affects not only the amount of assets and liabilities, but the size of costs and revenues of the...

Measurement represents one of the most important methodological elements of accounting because it affects the overall informative ability of financial statements. The chosen method of valuation affects not only the amount of assets and liabilities, but the size of costs and revenues of the...

The issue of financial distress has received much attention of scholars because it harms firm financial and operational systems which could lead to insolvency. The objective of this study is to examine the determinants of financial distress in Ethiopian insurance companies. A panel dataset was...

The insurance companies are required to cover gross technical reserves with permitted assets in accordance with the legal regulations in force, namely prudential rules issued by the Insurance Supervisory Commission in accordance with the European directives on the matter, and the coverage of the...

The issue of financial distress has received much attention of scholars because it harms firm financial and operational systems which could lead to insolvency. The objective of this study is to examine the determinants of financial distress in Ethiopian insurance companies. A panel dataset was...

In 2012, insurers refocused their investments on France and benefited from strong performances by debt securities and equities.

The shift in insurance institutions’ investment flows to the benefit of the French general government and banking sector, which had started in 2010, gained traction in 2011. In addition, the proportion of short-term securities increased.

We may appreciate, according to the data for 2008, that the negative impact caused directly by the financial crisis for the insurance industry in Romania has been quite limited until now, consisting mostly in the reduction of the clients’ trust, especially of those clients with life...