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- W2332334009 abstract "Analysts, stockholders, regulators, and academicans depend on the quantity and quality of information provided by financial statements. In most instances financial statements provide adequate information. However, in a changing world and under the pressures of space constraint and uniformity, vital information may be omitted. The disclosure of information concerning retained pure risk exposures is one such omission. No current accounting rules specifically require disclosure of uninsured risks. Whether these exposures are referred to as wholly or partially retained or as uninsured or underinsured they deserve adequate and meaningful disclosure. Substantial risk exposures that normally would be insured by similar firms in the same industry are left uninsured or underinsured by some firms. An underinsured risk would be one in which the insurance recovery at the time of a loss would be inadequate to avoid serious financial difficulties for the firm. When it is appropriate for a firm to carry insurance, the failure to do so coupled with a fortuitous loss may have a direct impact on the financial stability and future cash flow of the firm. It would seem that full and adequate financial disclosure would require that information concerning uninsured or underinsured risks be included as relevant information in the financial statements. However, current accounting conventions and auditing techniques for disclosing uninsured or underinsured conditions fail to provide for adequate disclosure." @default.
- W2332334009 created "2016-06-24" @default.
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- W2332334009 date "1985-03-01" @default.
- W2332334009 modified "2023-09-23" @default.
- W2332334009 title "Financial Statement Disclosure of Uninsured Risks" @default.
- W2332334009 cites W1485041911 @default.
- W2332334009 cites W2056313115 @default.
- W2332334009 doi "https://doi.org/10.2307/252620" @default.
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