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study aims to empirically investigate the input efficiency of banking and insurance sectors with further probe into Islamic … and insurance firms in our sample using the non-parametric frontier method, data envelopment analysis (DEA). The findings … period of study and has also remained well above their conventional counterparts. The study also revealed that, insurance …
Persistent link: https://www.econbiz.de/10012960867
We investigate the impact of recurring fair value versus amortized cost measurement for accounting recognition purposes on the timeliness of insurers' other-than-temporary (OTT) impairments of non-agency residential mortgage-backed securities (NAMBS) around the 2007–2009 financial crisis....
Persistent link: https://www.econbiz.de/10012900589
We study the relationship between enterprise risk management and firm value. We analyze how the influence and reporting of the chief risk officer (CRO) and the incentives to compensate him or her contribute to firm value. We use U.S. publicly traded insurers data between 2009 and 2017 and find...
Persistent link: https://www.econbiz.de/10012890245
and scope. We use detailed survey data of German property-liability insurance companies that allows us to construct …
Persistent link: https://www.econbiz.de/10012897603
proxy of individual risk in the banking sector, may be a useful tool when applied in the insurance sector. However …-score approaches to examine which one best fits insurance companies. The authors use a final dataset of 183 firms (1,382 observations …) operating in the Spanish insurance sector during the period 2010-2017. Design/methodology/approach - In the first stage, the …
Persistent link: https://www.econbiz.de/10012872359
are growing rapidly in Muslim-dominated countries where insurance density and insurance penetration are low …
Persistent link: https://www.econbiz.de/10013005327
For insurance firms, underwriting and investment strategies are defined as the dollar weights allocated to underwriting … activities (direct premium, net reinsurance, etc.) and the investment of assets respectively. Using a sample of 83 Canadian … property-liability insurance companies for 1996 to 2010, we first examine the impact of underwriting and investment strategies …
Persistent link: https://www.econbiz.de/10013013608
We analyze an initiative by insurance regulators to reform capital regulations for mortgage-backed securities (MBS) by …
Persistent link: https://www.econbiz.de/10012856865
,382 observations) operating in the Spanish insurance sector during the period 2010-2017. This measure of risk has widely been used in … the banking literature, and it has recently been applied to the insurance sector as an indicator of financial soundness …
Persistent link: https://www.econbiz.de/10012858901
work. Recently, more emphasis has also been placed on the role of insurance for financial stability analysis. This paper … reviews the current state of system-wide solvency stress tests for insurance based on a comparative review of national … consistent implementation of such exercises. The paper also offers recommendations on improving the current insurance stress …
Persistent link: https://www.econbiz.de/10013048369