Zhao, Yixing; Mamon, Rogemar; Xiong, Heng - In: Financial innovation : FIN 7 (2021), pp. 1-26
This study considers the risk management of insurance policies in line with the implementation of the new International Financial Reporting Standards 17. It applies the paid-incurred chain method to model the future unpaid losses by combining the information channels of both the incurred claims...