Many life insurance companies outside the US disclose embedded value (EV), an actuarial estimate of the present value …

Purpose – The purpose of this paper is to transfer the concept of market‐consistent embedded value (MCEV) from life to … of an insurance company. The model provides information comparable to that provided by embedded value models currently … comparable to life insurance. Despite the growing policy interest in embedded value, not much academic attention has been given …

Purpose – The purpose of this paper is to transfer the concept of market-consistent embedded value (MCEV) from life to … of an insurance company. The model provides information comparable to that provided by embedded value models currently … comparable to life insurance. Despite the growing policy interest in embedded value, not much academic attention has been given …

This study examines the value relevance of the voluntary embedded value (EV) disclosures by publicly listed British … provides evidence for the first time that the voluntary European embedded value (EEV) and market consistent embedded value …

le but d'être implémentée dans le logiciel de valorisation de l'embedded value de la société. …