On the Private Firm Demand for Insurance:Evidence from the Accounting Firm
碩士 === 逢甲大學 === 風險管理與保險學系 === 102 === This study uses a dataset (2007-2011) of 4,434 accounting firm-years in Taiwan to investigate the private firm demand for insurance. We employ the Heckman’s sample selection correction model. In particular, we first test empirically the decision of purchasing in...
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2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/88972544867259347418 |
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ndltd-TW-102FCU052180112015-10-13T23:50:00Z http://ndltd.ncl.edu.tw/handle/88972544867259347418 On the Private Firm Demand for Insurance:Evidence from the Accounting Firm 非上市企業的保險需求：台灣會計師事務所之實證研究 葉肇峰 碩士 逢甲大學 風險管理與保險學系 102 This study uses a dataset (2007-2011) of 4,434 accounting firm-years in Taiwan to investigate the private firm demand for insurance. We employ the Heckman’s sample selection correction model. In particular, we first test empirically the decision of purchasing insurance with a probit model. In the second stage, we test the determinants of corporate spending on insurance scaled by revenue by applying Inverse Mills Ratio estimated in the probit model. The results show firm size, line-of-business concentration, organizational structure, number of employees and training degree of employees have important impacts on the private firm demand for insurance. Finally our results also indicated that self-selection exist in the insurance scaled by revenue model. Without accommodating the self-selection problem will lead to biased estimators. 許文彥 2014 學位論文 ; thesis 27 zh-TW |
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NDLTD |
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zh-TW |
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Others
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NDLTD |
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碩士 === 逢甲大學 === 風險管理與保險學系 === 102 === This study uses a dataset (2007-2011) of 4,434 accounting firm-years in Taiwan to investigate the private firm demand for insurance. We employ the Heckman’s sample selection correction model. In particular, we first test empirically the decision of purchasing insurance with a probit model. In the second stage, we test the determinants of corporate spending on insurance scaled by revenue by applying Inverse Mills Ratio estimated in the probit model. The results show firm size, line-of-business concentration, organizational structure, number of employees and training degree of employees have important impacts on the private firm demand for insurance. Finally our results also indicated that self-selection exist in the insurance scaled by revenue model. Without accommodating the self-selection problem will lead to biased estimators.
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| author2 |
許文彥 |
| author_facet |
許文彥 葉肇峰 |
| author |
葉肇峰 |
| spellingShingle |
葉肇峰 On the Private Firm Demand for Insurance:Evidence from the Accounting Firm |
| author_sort |
葉肇峰 |
| title |
On the Private Firm Demand for Insurance:Evidence from the Accounting Firm |
| title_short |
On the Private Firm Demand for Insurance:Evidence from the Accounting Firm |
| title_full |
On the Private Firm Demand for Insurance:Evidence from the Accounting Firm |
| title_fullStr |
On the Private Firm Demand for Insurance:Evidence from the Accounting Firm |
| title_full_unstemmed |
On the Private Firm Demand for Insurance:Evidence from the Accounting Firm |
| title_sort |
on the private firm demand for insurance:evidence from the accounting firm |
| publishDate |
2014 |
| url |
http://ndltd.ncl.edu.tw/handle/88972544867259347418 |
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