Results 121 to 130 of about 82,747 (168)
Some of the next articles are maybe not open access.
Journal of Business Finance & Accounting, 2003
This study examines various factors that potentially explain cross‐sectional variations in UK corporate managerial discretion to switch towards a market‐based actuarial pension valuation method for pension funding and reporting purposes. Evidence is based on accounting, actuarial and share market data for an industry‐matched pair sample of 90 UK firms.
Paul J.M. Klumpes, Mark Whittington
exaly +4 more sources
This study examines various factors that potentially explain cross‐sectional variations in UK corporate managerial discretion to switch towards a market‐based actuarial pension valuation method for pension funding and reporting purposes. Evidence is based on accounting, actuarial and share market data for an industry‐matched pair sample of 90 UK firms.
Paul J.M. Klumpes, Mark Whittington
exaly +4 more sources
Journal of the Institute of Actuaries, 1923
Any attempt to cover in a single paper the whole field of the present and future problems which the placing on the Statute Book of the “Local Government and other Officers’ “Superannuation Act 1922”, presents to the actuary would be a highly ambitious task, and as so many of these problems will be solved far more readily and more accurately a few years
A. D. Besant
openaire +2 more sources
Any attempt to cover in a single paper the whole field of the present and future problems which the placing on the Statute Book of the “Local Government and other Officers’ “Superannuation Act 1922”, presents to the actuary would be a highly ambitious task, and as so many of these problems will be solved far more readily and more accurately a few years
A. D. Besant
openaire +2 more sources
Transactions of the Faculty of Actuaries, 1936
It is demonstrated, with particular reference to the OM, OM(5) and A1924–29 Tables, that over the range age 20 to age 65 of a normal mortality table, μx can, with a close degree of approximation to the tabular values, be expressed in the formleading to the following analogous expressions:—Generally, all functions involving mortality within the ...
C. L. Stoodley
openaire +2 more sources
It is demonstrated, with particular reference to the OM, OM(5) and A1924–29 Tables, that over the range age 20 to age 65 of a normal mortality table, μx can, with a close degree of approximation to the tabular values, be expressed in the formleading to the following analogous expressions:—Generally, all functions involving mortality within the ...
C. L. Stoodley
openaire +2 more sources
Actuarial Multidimensional Model of Ukrainian Agricultural Companies’ Valuation
Automation, Control, and Information Technology, 2021The article investigates the effect of actuarial balance on the results of valuation agricultural enterprises. The authors present an actuarial multidimensional model of agribusiness valuation, aimed at increasing the investment attractiveness of ...
Olena Moshkovska
exaly +2 more sources
Valuation of variable annuities with guaranteed minimum maturity benefits and periodic fees
Scandinavian Actuarial Journal, 2023This paper focuses on the valuation of variable annuities with a guaranteed minimum maturity benefit under a regime-switching Lévy model. The model allows policyholders to surrender their annuities and receive a surrender benefit at predetermined tenor ...
M. Ai +3 more
semanticscholar +1 more source
Valuation of variable annuities under stochastic volatility and stochastic jump intensity
Scandinavian Actuarial Journal, 2022We present an efficient valuation approach for guaranteed minimum benefits embedded in variable annuity contracts, where the log price follows a jump-diffusion model with stochastic volatilities.
Wei Zhong, Dan Zhu, Zhimin Zhang
semanticscholar +1 more source
ACTUARIAL VERSUS SINKING FUND TYPE FORMULA FOR VALUATION.
Accounting Review, 1930This article compares actuarial formula with sinking fund type formula for valuation. The objections to all sinking fund type formula are generally over-ridden with too great ease.
H. G. Guthmann
semanticscholar +1 more source
Journal of the Institute of Actuaries, 1933
Amongst the disadvantages of the net premium method of valuation are the following: (1) In its application to policies participating under the uniform reversionary bonus plan, the reserve for future bonuses is, in part, secured by the use of a rate of interest remote from the experienced rate.
openaire +1 more source
Amongst the disadvantages of the net premium method of valuation are the following: (1) In its application to policies participating under the uniform reversionary bonus plan, the reserve for future bonuses is, in part, secured by the use of a rate of interest remote from the experienced rate.
openaire +1 more source