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- W2028982947 abstract "Abstract This study investigates whether SFAS No. 113, “Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts,” provides incremental value-relevant information relative to the preceding statement, SFAS No. 60. There was a general concern among constituents that better accounting and reporting of reinsurance contracts, including the impact of reinsurance contracts on insurers’ risk, was needed. This study finds that SFAS No. 113 was an improvement on previous regulation, but further improvement is needed, which supports FASB's decision to re-evaluate reinsurance accounting. Much of contemporary accounting research examines how financial information is used to assess a firm's financial performance risk. This study demonstrates the value of financial reporting related to risk management activities." @default.
- W2028982947 created "2016-06-24" @default.
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- W2028982947 date "2007-01-01" @default.
- W2028982947 modified "2023-10-14" @default.
- W2028982947 title "Reinsurance Accounting Under SFAS No. 113: An Empirical Examination of its Value-Relevance" @default.
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- W2028982947 doi "https://doi.org/10.1016/s1052-0457(06)19008-6" @default.
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