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Bài trích
Leverage and reinsurance effects on loss reserves in the United Kingdom’s property–casualty insurance industry /

Tác giả CN	Veprauskaite, Elena.
Nhan đề	Leverage and reinsurance effects on loss reserves in the United Kingdom’s property–casualty insurance industry / Elena Veprauskaite, Michael B. Adams.
Thông tin xuất bản	2017.
Mô tả vật lý	p. 373-399.
Tóm tắt	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.
Đề mục chủ đề	Insurance Industry.
Đề mục chủ đề	Công nghiệp bảo hiểm.
Thuật ngữ không kiểm soát	Bảo hiểm.
Thuật ngữ không kiểm soát	Insurance.
Thuật ngữ không kiểm soát	Leverage.
Thuật ngữ không kiểm soát	UK.
Thuật ngữ không kiểm soát	Đòn bẩy.
Thuật ngữ không kiểm soát	Dự trữ.
Thuật ngữ không kiểm soát	Loss reserves.
Thuật ngữ không kiểm soát	Reinsurance.
Thuật ngữ không kiểm soát	Tái bảo hiểm.
Nguồn trích	Accounting and Business Research- Vol.48, No.4


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041	0 \|aeng
044	\|aenk
100	1 \|aVeprauskaite, Elena.
245	10\|aLeverage and reinsurance effects on loss reserves in the United Kingdom’s property–casualty insurance industry / \|cElena Veprauskaite, Michael B. Adams.
260	\|c2017.
300	10\|ap. 373-399.
520	\|aWe 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.
650	00\|aInsurance Industry.
650	00\|xCông nghiệp bảo hiểm.
653	0 \|aBảo hiểm.
653	0 \|aInsurance.
653	0 \|aLeverage.
653	0 \|aUK.
653	0 \|aĐòn bẩy.
653	0 \|aDự trữ.
653	0 \|aLoss reserves.
653	0 \|aReinsurance.
653	0 \|aTái bảo hiểm.
773	\|tAccounting and Business Research\|gVol.48, No.4
890	\|a0\|b0\|c0\|d0

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