The Role of holding company financial information in the insurer-rating process: evidence from the property-liability industry
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<title>Role of holding company financial information in the insurer-rating process: evidence from the property-liability industry</title>
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<title>The Journal of risk and insurance</title>
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<namePart>Gaver, jennifer J.</namePart>
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<namePart>Pottier, Steven W.</namePart>
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<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>
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<topic>Análisis financiero</topic>
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<topic>Empresas de seguros</topic>
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<topic>Información financiera</topic>
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<topic>Ratios financieros</topic>
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<text>Volume 72, number 1, March 2005 ; p. 77-103</text>
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