Real and illusory value creation by insurance companies

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<title>Real and illusory value creation by insurance companies</title>
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<title>The Journal of risk and insurance</title>
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<namePart>Babbel, David F.</namePart>
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<namePart>Merrill, Craig</namePart>
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<dateIssued encoding="marc">2005</dateIssued>
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<abstract>In this article, the authors will review a simple decomposition of the value of an insurance company. The decomposition illuminates the motivation for a variety of strategies that can be observed in practice. These strategies run the gamut from accounting manipulation through risk transfer schemes to positive net present value (NPV)"proyect" selection</abstract>
<note type="statement of responsibility">David F. Babbel, Craig Merrill</note>
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<topic>Empresas de seguros</topic>
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<topic>Estados Unidos</topic>
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<topic>Creación de valor en la empresa</topic>
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<topic>Casos prácticos</topic>
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<topic>Transferencia de riesgos</topic>
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<topic>Contabilidad a valor de mercado</topic>
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<title>The Journal of risk and insurance</title>
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<publisher>Orlando</publisher>
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<text>Volume 72, number 1, March 2005 ;  p. 1-21</text>
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