政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/78486
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 11 |  全文筆數/總筆數 : 89683/119504 (75%)
造訪人次 : 23940173      線上人數 : 120
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧:
  • 您可在西文檢索詞彙前後加上"雙引號",以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋,建議至進階搜尋限定作者欄位,可獲得較完整資料
  • 進階搜尋
    請使用永久網址來引用或連結此文件: http://nccur.lib.nccu.edu.tw/handle/140.119/78486


    題名: Loss Reserve Adjustment and Its Determinants: Empirical Evidence from the United Kingdom General Insurance Industry
    作者: Wang, Chi-Feng;Shiu, Yung-Ming;Adams, Andrew;Ou, Kuei-Ling
    許永明
    貢獻者: 風管系
    關鍵詞: Earnings;Firm;Reserves
    日期: 2013-02
    上傳時間: 2015-09-15 14:51:25 (UTC+8)
    摘要: 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 intervention; insurers underestimate loss reserves to avoid reporting small losses; insurers' current and expected future performance affect their loss reserve estimation; insurers focused on commercial lines of business underestimate loss reserves more than insurers focused on personal lines; and certain economic and firm-specific factors influence the accuracy of loss reserves. The findings contribute to our growing understanding of earnings manipulation in the non-life insurance industry and should be of interest to regulators, investors and creditors.
    關聯: Asian Economic and Financial Review, 3(2), 160-177
    資料類型: article
    顯示於類別:[風險管理與保險學系 ] 期刊論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    160-177.pdf444KbAdobe PDF488檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋