There has been considerable growth in the derivatives holdings of Taiwanese insurance companies in recent years and this study examines the determinants of derivative use for both life and non-life companies. The determinants are different in the two insurance sectors. For the life sector, we...

The purpose of this paper is to assess whether loss reserving adjustment exists in the UK general insurance industry and, if so, what motivates managers to modify reserves. Our research shows that: insurers bias loss reserve accrual to smooth income or to avoid triggering regulatory...

This paper explores differences in how primary care doctors process the clinical presentation of depression by African American and African-Caribbean patients compared with white patients in the US and the UK. The aim is to gain a better understanding of possible pathways by which racial...