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

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

 Veprauskaite, Elena.
 2017.
 p. 373-399. English
Insurance Industry.Bảo hiểm.Insurance.Leverage.UK.Đòn bẩy.Dự trữ.Loss reserves.+ 2 từ khóa
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.
Thuật ngữ chủ đề Insurance Industry.
Thuật ngữ chủ đề Công nghiệp bảo hiểm.
Từ khóa tự do Bảo hiểm.
Từ khóa tự do Insurance.
Từ khóa tự do Leverage.
Từ khóa tự do UK.
Từ khóa tự do Đòn bẩy.
Từ khóa tự do Dự trữ.
Từ khóa tự do Loss reserves.
Từ khóa tự do Reinsurance.
Từ khóa tự do Tái bảo hiểm.
Nguồn trích Accounting and Business Research- Vol.48, No.4
MARC
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260[ ] |c 2017.
300[1 0] |a p. 373-399.
520[ ] |a 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.
650[0 0] |a Insurance Industry.
650[0 0] |x Công nghiệp bảo hiểm.
653[0 ] |a Bảo hiểm.
653[0 ] |a Insurance.
653[0 ] |a Leverage.
653[0 ] |a UK.
653[0 ] |a Đòn bẩy.
653[0 ] |a Dự trữ.
653[0 ] |a Loss reserves.
653[0 ] |a Reinsurance.
653[0 ] |a Tái bảo hiểm.
773[ ] |t Accounting and Business Research |g Vol.48, No.4
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