On the market valuation of insurance accounting : an assessment of historical cost and fair value measurements
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| Tag | 1 | 2 | Valor |
|---|---|---|---|
| LDR | 00000cab a2200000 4500 | ||
| 001 | MAP20260003528 | ||
| 003 | MAP | ||
| 005 | 20260211172948.0 | ||
| 008 | 260210e20251117usa|||p |0|||b|eng d | ||
| 040 | $aMAP$bspa$dMAP | ||
| 084 | $a214 | ||
| 100 | $0MAPA20260002651$aVeith, Stefan | ||
| 245 | 1 | 0 | $aOn the market valuation of insurance accounting$b: an assessment of historical cost and fair value measurements$cStefan Veith and Christian Fieberg |
| 520 | $aThe article examines how financial markets assess insurers' accounting information under two frameworks: IFRS historical cost and Solvency II fair value. Using European insurers from 2016-2020, the study finds that Solvency II data show a stronger link to stock prices, especially for low-risk firms. This advantage diminishes for high-risk insurers. Overall, fair value measurements provide incremental and more relevant information to investors compared to historical cost accounting | ||
| 650 | 4 | $0MAPA20080609863$aContabilidad financiera | |
| 650 | 4 | $0MAPA20080564254$aSolvencia II | |
| 650 | 4 | $0MAPA20100050415$aValor razonable | |
| 650 | 4 | $0MAPA20260000800$aRegulación financiera | |
| 650 | 4 | $0MAPA20080597641$aMercados financieros | |
| 650 | 4 | $0MAPA20080615703$aTransparencia financiera | |
| 650 | 4 | $0MAPA20080590567$aEmpresas de seguros | |
| 650 | 4 | $0MAPA20180004933$aIFRS | |
| 700 | 1 | $0MAPA20260002668$aFieberg, Christian | |
| 710 | 2 | $0MAPA20080465346$aAmerican Risk and Insurance Association | |
| 773 | 0 | $wMAP20077000727$g17/11/2025 Volumen 92 Número 4 - noviembre 2025 , p. 1059 - 1095$x0022-4367$tThe Journal of risk and insurance$dNueva York : The American Risk and Insurance Association, 1964- |