關鍵字查詢 | 類別:會議論文 | | 關鍵字:Loss Reserve Estimating and Actuaries Switching in the U.S. Property Casualty Insurance Industry

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序號 學年期 教師動態
1 103/2 保險系 何佳玲 副教授 會議論文 發佈 Loss Reserve Estimating and Actuaries Switching in the U.S. Property Casualty Insurance Industry , [103-2] :Loss Reserve Estimating and Actuaries Switching in the U.S. Property Casualty Insurance Industry期刊論文Loss Reserve Estimating and Actuaries Switching in the U.S. Property Casualty Insurance Industry何佳玲淡江大學保險學系Organizational Structure; Corporate Governance; Loss Reserve Error; Actuaries Switching; Internal actuary; Big 6 actuarial firms; Sarbanes-Oxley Act淡江大學兩岸金融研究中心; 淡江大學財務金融學系所; 靜宜大學財務金融學系所This paper aims to examine the U.S. property casualty insurer’s organizational structure, corporate governance and loss reserve estimating in relation to actuaries switching. The results show that stock insurers are more likely to switch their actuaries than mutual insurers. Insurers with high percentage of long-tail business are also more likely to switch their actuaries. Large and weak financial condition insurers are less likely to switch their actuaries. We find that insurers with under-estimated (over-estimated) reserve error in the previous year are not significantly to switch their actuaries.
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