Sökning: "Financial Statements Insurance"

Visar resultat 1 - 5 av 9 uppsatser innehållade orden Financial Statements Insurance.

  1. 1. How to Differentiate the Difference - A quantitative study on the determinants of discrepancies between expected and actual credit ratings in insurance companies

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Gustav Hellman; Henrik Walldén Persson; [2020-07-01]
    Nyckelord :Expected ratings; credit ratings; financial strength; discrepancy; earnings management; embedded value; IFRS; life insurers;

    Sammanfattning : We study the determinants of discrepancies between expected and actual credit ratings among insurance companies. We analyze 124 public insurance companies with an assigned credit rating, and model discrepancies as the difference between expected and actual credit ratings. LÄS MER

  3. 2. Valuation Practices of IFRS 17

    Master-uppsats, KTH/Matematisk statistik

    Författare :Björn Widing; Jimmy Jansson; [2018]
    Nyckelord :IFRS 17; Valuation; Life insurance; Insurance contracts; Contractual service; IFRS 17; Värdering; Livförsäkring; Försäkringskontrakt; Avtalsmässig servicemarginal;

    Sammanfattning : This research assesses the IFRS 17 Insurance Contracts standard from a mathematical and actuarial point of view. Specifically, a valuation model that complies with the standard is developed in order to investigate implications of the standard on financial statements of insurance companies. LÄS MER

  4. 3. Sambandet mellan resultatmanipulering och den orena revisionsberättelsen : En kvantiativ studie av resultatmanipuleringens effekter på revisionsberättelsen

    Magister-uppsats, Linnéuniversitetet/Institutionen för ekonomistyrning och logistik (ELO)

    Författare :Henrik Mårtensson; Henrik Vu; [2018]
    Nyckelord :;

    Sammanfattning : Title: “The correlation between earnings management and the unqualified audit report” Background: Earnings managementproduces the financial statements from a point of view that is not consistent with a true picture. This has a negative impact on accounting quality. LÄS MER

  5. 4. Förmånsbestämda pensionsplaner : En studie om koncerners val av diskonteringsränta i pensionsredovisningen utifrån aktuell skuldsättningsgrad

    Kandidat-uppsats, Södertörns högskola/Företagsekonomi

    Författare :Felicia Jakobsson; Caroline Johansson; [2017]
    Nyckelord :Aktuariella antaganden; Diskonteringsränta; Förmånsbestämda pensionsplaner; Skuldsättningsgrad; IAS 19; Pensionsförpliktelse.;

    Sammanfattning : Purpose - The purpose of this study is to investigate the corporations that apply defined benefit pension plans with actuarial assumptions. The study intends to see if there is any correlation between the corporation’s debt-to-equity ratio and the choice of discount rate in their pension plan. LÄS MER

  7. 5. Credit Risk Model for loans to SMEs in Sweden : Calculating Probability of Default for SMEs in Sweden based on historical data, to estimate a financial institution’s risk exposure

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Institutionen för matematik och matematisk statistik

    Författare :Khalil Mustafa; Victor Persson; [2017]
    Nyckelord :Credit risk; probability of default; logistic regression;

    Sammanfattning : As a consequence from the last financial crisis that began 2007 in USA, regulatory frameworks are continuously improved in order to limit the banks’ risk exposure. Two of the amendments are Basel III and IFRS 9. LÄS MER