Embedded value reporting quality and credit risk : evidence from life insurance companies
Tsung-Kang Chen, Yijie Tseng, Yu-Shun Hung and Chun-Chi Lin
| 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 | Kreditwürdigkeit | Credit rating | Wertorientierte Berichterstattung | Value reporting | Anleihe | Bond |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/00014788.2020.1749979 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012424389