Results 61 to 70 of about 542,898 (181)
Assure or Insure Cyber Risk? Nonprofessional Investors' Willingness to Invest*
Accounting Perspectives, EarlyView.ABSTRACT Organizations face severe cyber risks, which may lead companies to contract related insurance or to demand cybersecurity assurance services to signal risk management. This paper experimentally investigates how cybersecurity assurance and insurance against cyber risks impact nonprofessional investors.
Kevin Gauch, Reiner Quick
wiley +1 more source
Regression for Copula-linked Compound Distributions with Applications in Modeling Aggregate Insurance Claims [PDF]
arXiv, 2019 In actuarial research, a task of particular interest and importance is to predict the loss cost for individual risks so that informative decisions are made in various insurance operations such as underwriting, ratemaking, and capital management. The loss cost is typically viewed to follow a compound distribution where the summation of the severity ...
arxiv
Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies
Abacus, EarlyView.Using hand‐collected data, we find that lawyer CEOs, defined as CEOs with a legal education background, tend to make first disclosures about pending litigation cases on a timelier basis for litigation cases that end up with material losses than do non‐lawyer CEOs.
Feng Chen +3 more
wiley +1 more source
The Finite-time Ruin Probabilities of a Bidimensional risk model with Constant Interest Force and correlated Brownian Motions [PDF]
, 2013 We follow some recent works to study bidimensional perturbed compound Poisson risk models with constant interest force and correlated Brownian Motions. Several asymptotic formulae for three different type of ruin probabilities over a finite-time horizon ...
Yin, Chuancun, Yuen, Kam C., Zhou, Ming
core
Auditor industry expertise and the predictive power of the deferred tax valuation allowance
Accounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton +2 more
wiley +1 more source
Phase-type approximations perturbed by a heavy-tailed component for the Gerber-Shiu function of risk processes with two-sided jumps [PDF]
arXiv, 2020 We consider in this paper a risk reserve process where the claims and gains arrive according to two independent Poisson processes. While the gain sizes are phase-type distributed, we assume instead that the claim sizes are phase-type perturbed by a heavy-tailed component; that is, the claim size distribution is formally chosen to be phase-type with ...
arxiv
Finding Efficient Recursions for Risk Aggregation by Computer Algebra [PDF]
arXiv, 2007 We derive recursions for the probability distribution of random sums by computer algebra. Unlike the well-known Panjer-type recursions, they are of finite order and thus allow for computation in linear time. This efficiency is bought by the assumption that the probability generating function of the claim size be algebraic.
arxiv
British Journal of Educational Technology, EarlyView.Generative artificial intelligence brings opportunities and unique challenges to nontraditional higher education students, stemming, in part, from the experience of the digital divide. Providing access and practice is critical to bridge this divide and equip students with needed digital competencies.
Mohan Yang +6 more
wiley +1 more source
Two-dimensional ruin probability for subexponential claim size
, 2017 We analyse the asymptotics of ruin probabilities of two insurance companies (or two branches of the same company) that divide between them both claims and premia in some specified proportions when the initial reserves of both companies tend to infinity ...
Foss, Sergey +3 more
core +1 more source
Racial Disparities in Soccer Player Share Prices: Evidence From an Online Gambling Platform
Bulletin of Economic Research, EarlyView.ABSTRACT This paper exploits data from a now‐defunct online gambling platform to investigate the extent to which the virtual demand for soccer players, as reflected in a player's share price quoted online, is related to race. The data are drawn from soccer players employed in the highest tier of the top five European leagues and contain a rich array of
Anuja Bajaj, Farai Jena, Barry Reilly
wiley +1 more source