Essays about: "actuarial"

Showing result 11 - 15 of 22 essays containing the word actuarial.

  1. 11. Investment Opportunities for Swedish Life Insurance Companies

    University essay from KTH/Matematisk statistik

    Author : Pontus Rufelt; [2016]
    Keywords : ;

    Abstract : Since the new risk sensitive regulation Solvency II was enabled the 1st of January 2016 the European insurance companies have to review their investment strategies. Insurance companies are among the largest institutional investors in Europe holding EUR 6.7 trillion assets, thus major changes in their asset management can impact the capital markets. READ MORE

  3. 12. Is transparent accounting information more value relevant? : A Scandinavian study on the removal of the corridor method.

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Daniel Hermansson; Johan Johnsson; [2015]
    Keywords : Actuarial gains and losses; Corridor method; Disclosure; IAS 19R; IASB; Pension accounting; Recognition; Value relevance;

    Abstract : This paper examines if the value relevance of pension accounting information has increased after the implementation of IAS 19R and its removal of the corridor method, requiring all firms with defined benefit pension plans utilising the corridor method to recognise previously disclosed actuarial gains and losses in the financial statement. With a sample of 185 Scandinavian firms and 370 firm-year observations for 2012 (disclosure year) and 2013 (recognition year) we perform two separate stock-price regressions (one recognition model and one recognition versus disclosure model). READ MORE

  4. 13. Earnings Management Under IAS 19 –An analysis of the extent to which entities alter assumptions when accounting for employee benefits before and after the amendment of IAS 19

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Jetmire Isufi; Wilma Hedberg; [2014-06-11]
    Keywords : IAS 19; defined benefit plans; earnings management; the corridor;

    Abstract : The amendments to the existing standard IAS 19 published in 2011 changed the requirements concerning the reporting of defined benefit plans for public entities applying IFRS, effective as of January 2013 with full retrospective application. The revised standard from 2011 prevent earnings management through the deferring and concealment of some actuarial gains and losses, but still leave scope for professional assumptions concerning the determination of the discount rate. READ MORE

  5. 14. Insurance Loss Reserving

    University essay from Lunds universitet/Matematisk statistik

    Author : Theodor Bjarnason; Marcus Sjögren; [2014]
    Keywords : Mathematics and Statistics;

    Abstract : The concept of run-o triangles is widely used within the actuarial eld. Its purpose is to estimate Incurred But Not Reported claims for insurance portfolios, in order to set appropriate reserves that are in compliance with regulatory requirements as well as the company's risk appetite. READ MORE

  6. 15. Effects of major exports and imports on the balance of trade in Pakistan

    University essay from Lunds universitet/Statistiska institutionen

    Author : Muhammad Shair Ali; [2009]
    Keywords : operationsanalys; Statistik; programming; actuarial mathematics; Regressions; aktuariematematik; programmering; unit root test; Principal Component Analysis; operations research; Statistics; Mathematics and Statistics;

    Abstract : This thesis focuses on the econometric evaluation of the effects of major exports and imports on the balance of foreign trade in Pakistan. Various statistical techniques at our disposal have been used such as principal component analysis, stepwise regression and multiple linear regression. READ MORE