Embedded value reporting quality and credit risk : evidence from life insurance companies
Year of publication: |
2021
|
---|---|
Authors: | Chen, Tsung-Kang ; Tseng, Yijie ; Hung, Yu-Shun ; Lin, Chun-Chi |
Published in: |
Accounting and business research. - New York, NY : Routledge, Taylor & Francis Group, ISSN 2159-4260, ZDB-ID 2065743-2. - Vol. 51.2021, 1, p. 96-125
|
Subject: | bond yield spread | credit risk | embedded value (EV) | EV report disclosure quality | life insurance company | Lebensversicherung | Life insurance | Kreditrisiko | Credit risk | Zinsstruktur | Yield curve |
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