The Market Valuation Implications of Loss Reserves of Insurance Industry
碩士 === 國立臺灣大學 === 會計學研究所 === 89 === The main purpose of this study is to examine whether the value of common equity of insurers behaves as if the capital markets identify the discretionary characteristic of reported loss reserves and price it differently in accessing the liabilities of in...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2001
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| Online Access: | http://ndltd.ncl.edu.tw/handle/97403343429223458772 |