Fair value information and regulatory capital management using financial asset reclassification by Korean insurers
Eugenia Y. Lee, Young Jun Kim, Sangyoon Lee
| Year of publication: |
2023
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|---|---|
| Authors: | Lee, Eugenia Y. ; Kim, Young Jun ; Lee, Sangyoon |
| Published in: |
Finance research letters. - Amsterdam [u.a.] : Elsevier, ISSN 1544-6123, ZDB-ID 2181386-3. - Vol. 56.2023, p. 1-7
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| Subject: | Fair value | Financial assets | Insurance | Reclassification | Regulatory capital management | Fair-Value-Bilanzierung | Fair value accounting | Basler Akkord | Basel Accord | Südkorea | South Korea | Versicherung | IFRS | Bilanzielle Bewertung | Accounting valuation | Portfolio-Management | Portfolio selection |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.frl.2023.104105 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014473657