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Insolvency regimes and firms' default risk under economic uncertainty and shocks

open access: yesEconomic Modelling, 2020
B. Gopalakrishnan, Sanket Mohapatra
semanticscholar   +1 more source

On the market valuation of insurance accounting: An assessment of historical cost and fair value measurements

open access: yesJournal of Risk and Insurance, Volume 92, Issue 4, Page 1059-1095, December 2025.
Abstract We analyze the relationship between stock prices and insurance accounting and compare a historical cost with a full fair value measurement approach. During our sample period, European insurers had to determine the fair value of all assets and liabilities according to the Solvency II (SII) regulation, in addition to the historical‐cost‐based ...
Stefan Veith, Christian Fieberg
wiley   +1 more source

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