Centro de Documentación de Fundación MAPFRE - The Role of holding company financial information in the insurer-rating process: evidence from the property-liability industry

MAP20071506648

The Role of holding company financial information in the insurer-rating process: evidence from the property-liability industry / Jennifer J. Gaver, steven W. Pottier

Robustness tests based on a sudsample of holding companies with minimal investment outside of the property-liability industry reinforce or conclusion that parent company statements influence consolidated group ratings. However, our data do not allow us to separate the relative contribution of the GAAP ( Generally Accepted Accounting Principles) model and underlying transactions to the ratings decision

En: The Journal of risk and insurance. - Orlando. - Volume 72, number 1, March 2005 ; p. 77-103

1. Análisis financiero . 2. Empresas de seguros . 3. Información financiera . 4. Ratios financieros . 5. Seguros no vida . I. Pottier, Steven W. . II. Título. III. Título: The Journal of risk and insurance.