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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
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The relative and incremental valuation effects of embedded value disclosure by life insurers : evidence from cross-listed firms in the US
El-Gazzar, Samir; Jacob, Rudolph A.; McGregor, Scott - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 327-339
Persistent link: https://www.econbiz.de/10011304159
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Evolution of financial reporting of life insurers : the predominance of unregulated embedded value disclosure
Jacob, Rudolph A.; El-Gazzar, Samir; McGregor, Scott - In: Journal of financial regulation and compliance : an … 25 (2017) 1, pp. 56-72
Persistent link: https://www.econbiz.de/10011746543
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Value Relevance of Life Insurers' Embedded Value Disclosure and Implications for IFRS 4 Phase II
Gerstner, Tobias - 2015
insurance business, to provide investors with additional information. We examine the incremental and relative information … predict the capital market effects of the new insurance accounting standard IFRS 4 Phase II, which will be introduced in 2018 … and is based on similar principles as the EV framework. Our results show that the incremental information content of the …
Persistent link: https://www.econbiz.de/10013019830
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Value relevance of life insurers' embedded value disclosure and implications for IFRS 4 Phase II
Lohmaier, Dominik - In: Insurance and capital market reactions to novel information, (pp. 87-126). 2016
Persistent link: https://www.econbiz.de/10011632326
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The Value Relevance of Embedded Value Disclosures : Evidence from European Life Insurance Companies
Tudini, Edmondo - 2011
(MCEV). Right now EV disclosures are widely adopted by major European life insurance companies for supplementary performance …Following IAS/IFRS, the current accounting regime for European life insurance companies is oriented towards delaying … the change in equity between two consecutive periods. In the recent years the concept of Embedded Value (EV) has been …
Persistent link: https://www.econbiz.de/10013121442
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The value relevance of voluntary European embedded value disclosures : evidence from UK life insurance companies
Almezweq, Muhammad; Liu, Guy Shaojia - In: International journal of accounting and finance 3 (2011/12) 4, pp. 343-366
Persistent link: https://www.econbiz.de/10009697094
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Characteristics of Japanese life insurance companies disclosing embedded value
Tsukahara, Makoto; Nishiyama, Kazuhiro; Nakamura, Ryosuke - 2019
Persistent link: https://www.econbiz.de/10012417840
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The effect of CEO IT expertise on the information environment : evidence from earnings forecasts and announcements
Haislip, Jacob Z.; Richardson, Vernon J. - In: The journal of information systems : JIS ; a semiannual … 32 (2018) 2, pp. 71-94
Persistent link: https://www.econbiz.de/10011976954
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The interpretation of unanticipated news arrival and analysts' skill
Rubin, Amir; Segal, Benjamin; Segal, Dan - In: Journal of financial and quantitative analysis : JFQA 52 (2017) 4, pp. 1491-1518
Persistent link: https://www.econbiz.de/10011928394