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1
‘Corporate reporting and accounting for externalities’: a practitioner view / Paul Druckman // Accounting and Business Research Volume 48, No.5
2018.
p. 523-524.



2
‘The deteriorating usefulness of financial report information and how to reverse it’: a practitioner view / Nick Anderson. // Accounting and Business Research Vol.48, No.5
2018.
p. 494-496.



3
Leverage and reinsurance effects on loss reserves in the United Kingdom’s property–casualty insurance industry / Elena Veprauskaite, Michael B. Adams. // Accounting and Business Research Vol.48, No.4
2017.
p. 373-399.

We examine the relation between loss reserving errors, leverage and reinsurance in the UK’s property–casualty insurance industry. We find that financially weak insurers under-estimate reserves to reduce leverage, and so pre-empt costly regulatory scrutiny. However, at very high leverage, insurers over-reserve, suggesting a non-linear relation between leverage and reserving policy. We also investigate whether monitoring by reinsurers reduces reserving errors, and find that highly reinsured insurers are less likely to make loss reserve errors. However, the use of proportional reinsurance does not affect loss reserve accuracy.
4
Principles of risk management and insurance / George E. Rejda.
Boston, MA : Addison-Wesley, 2005
xx, 764 p. : ill. ; 27 cm.
5
Quantitative risk management : concepts, techniques and tools / Paul Embrechts.
Princeton, N.J. : Princeton University Press, 2005.
29 p. ; 20 cm.