Search Results - subject:"Embedded value"

The market price to embedded value gap : an analysis of European life insurers

Fung, Derrick W. H.; Yang, Charles C.; Yeh, Jason J. H. - In: Review of quantitative finance and accounting 62 (2024) 1, pp. 69-96

Persistent link: https://www.econbiz.de/10014502964

Unregulated corporate financial disclosure and analysts' forecast properties : the case of embedded value reporting by life insurers

El-Gazzar, Samir; Jacob, Rudolph A.; McGregor, Scott - In: Journal of accounting, auditing & finance : JAAF 39 (2024) 2, pp. 516-539

Persistent link: https://www.econbiz.de/10014584620

Unregulated corporate financial statements and analysts' target price accuracy : evidence from embedded value reporting by life insurers

El-Gazzar, Samir; Jacob, Rudolph A.; McGregor, Scott - In: International journal of accounting and finance 11 (2021) 1, pp. 18-39

Persistent link: https://www.econbiz.de/10012887662

Characteristics of Japanese life insurance companies disclosing embedded value

Tsukahara, Makoto; Nishiyama, Kazuhiro; Nakamura, Ryosuke - 2019

Persistent link: https://www.econbiz.de/10012417840

Embedded value reporting quality and credit risk : evidence from life insurance companies

Chen, Tsung-Kang; Tseng, Yijie; Hung, Yu-Shun; Lin, Chun-Chi - In: Accounting and business research 51 (2021) 1, pp. 96-125

Persistent link: https://www.econbiz.de/10012424389

Bewertung des verfügbaren Kapitals am Beispiel des Datenmodells der "IVW Privat AG"

Heep-Altiner, Maria; Mehring, Hans-Peter; Rohlfs, Torsten - 2017

Persistent link: https://www.econbiz.de/10012549107

Longevity-linked annuities : how to preserve value creation against longevity risk

Olivieri, Annamaria; Pitacco, Ermanno - In: Life insurance in Europe : risk analysis and market …, (pp. 103-126). 2020

The cost of longevity guarantees of traditional annuity products has increased in the recent scenario, characterized by declining mortality rates, in particular at unanticipated levels. Increasing the annuity loading rewarding the accepted longevity risk is not an option for annuity providers,...

Persistent link: https://www.econbiz.de/10012310607

THE EMBEDDED VALUE CONCEPT AND ITS APPLICATION IN SOUTH AFRICA

Huang, Jen-Chieh - 2006

The purpose of this research report is to review the embedded value concept and toexamine its practical use in South … Africa. Important recent developments relating tothe embedded value concept are discussed and compared with the existing … Value Principle.In the second part of the report, the disclosure of the embedded value information offour major South …

Persistent link: https://www.econbiz.de/10009447552

Investigating the voluntary European embedded value (EEV) disclosure practices in the European life insurance industry

Almezweq, Muhammad; Liu, Guy - In: International Journal of Accounting, Auditing and … 9 (2013) 2, pp. 101-125

This study examines the informational content and relevance to external stakeholders of voluntary embedded value (EV …) disclosures by publicly listed European life insurers and bancassurances post the voluntary adoption of the European embedded … value principles (EEVPs) in 2005. It is found that despite the increase in the number of European life insurers and …

Persistent link: https://www.econbiz.de/10010817116

Financing the embedded value of life insurance portfolios

Hölscher, Luise; Harding, Perham; Becker, Gernot M. - 2005

issuing the European Embedded Value (EEV) Principles.In this working paper a methodology is proposed to derive a maximum …, this prudent value is called bankable embedded value and the loan to value analysis presented leads to the maximum lending …

Persistent link: https://www.econbiz.de/10010298899