Búsqueda

The Role of holding company financial information in the insurer-rating process: evidence from the property-liability industry

<?xml version="1.0" encoding="UTF-8"?><modsCollection xmlns="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-8.xsd">
<mods version="3.8">
<titleInfo>
<nonSort xml:space="preserve">The  </nonSort>
<title>Role of holding company financial information in the insurer-rating process: evidence from the property-liability industry</title>
</titleInfo>
<titleInfo type="alternative">
<title>The Journal of risk and insurance</title>
</titleInfo>
<name type="personal" usage="primary" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080218751">
<namePart>Gaver, jennifer J.</namePart>
<nameIdentifier>MAPA20080218751</nameIdentifier>
</name>
<name type="personal" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080230135">
<namePart>Pottier, Steven W.</namePart>
<nameIdentifier>MAPA20080230135</nameIdentifier>
</name>
<typeOfResource>text</typeOfResource>
<originInfo>
<place>
<placeTerm type="code" authority="marccountry">usa</placeTerm>
</place>
<dateIssued encoding="marc">2005</dateIssued>
<issuance>serial</issuance>
</originInfo>
<language>
<languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</language>
<physicalDescription>
<form authority="marcform">print</form>
<form authority="marccategory">microform</form>
</physicalDescription>
<abstract>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</abstract>
<note type="statement of responsibility">Jennifer J. Gaver, steven W. Pottier</note>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080588991">
<topic>Análisis financiero</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080590567">
<topic>Empresas de seguros</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080606718">
<topic>Información financiera</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080587260">
<topic>Ratios financieros</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080573935">
<topic>Seguros no vida</topic>
</subject>
<classification authority="">212</classification>
<relatedItem type="host">
<titleInfo>
<title>The Journal of risk and insurance</title>
</titleInfo>
<originInfo>
<publisher>Orlando</publisher>
</originInfo>
<identifier type="local">MAP20077000727</identifier>
<part>
<text>Volume 72, number 1, March 2005 ;  p. 77-103</text>
</part>
</relatedItem>
<recordInfo>
<recordContentSource authority="marcorg">MAP</recordContentSource>
<recordCreationDate encoding="marc">050425</recordCreationDate>
<recordChangeDate encoding="iso8601">20080418125204.0</recordChangeDate>
<recordIdentifier source="MAP">MAP20071506648</recordIdentifier>
<languageOfCataloging>
<languageTerm type="code" authority="iso639-2b">spa</languageTerm>
</languageOfCataloging>
</recordInfo>
</mods>
</modsCollection>