The relative and incremental valuation effects of embedded value disclosure by life insurers : evidence from cross-listed firms in the US
Samir M. El-Gazzar, Rudolph A. Jacob, and Scott P. McGregor
| Year of publication: |
2015
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|---|---|
| Authors: | El-Gazzar, Samir ; Jacob, Rudolph A. ; McGregor, Scott |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 29.2015, 2, p. 327-339
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| Subject: | embedded value | value relevance | unregulated disclosure | insurance accounting | Lebensversicherung | Life insurance | Versicherung | Insurance | Wertorientierte Berichterstattung | Value reporting | Marktwert | Market value | Unternehmenspublizität | Corporate disclosure | Ankündigungseffekt | Announcement effect | Großbritannien | United Kingdom | Asymmetrische Information | Asymmetric information | USA | United States | Unternehmenswert | Firm value | Informationswert | Information value |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011304159