Presents a study on the impact of catastrophic losses incurred by insurance firms. Statement of the negative effect, positive effect, and no effect hypothesis for the study; Explanation of the accounting-based valuation model; Notes about the allocation procedure; Presentation of the empirical results of the study; Conclusion.
|Original language||English (US)|
|Number of pages||12|
|Journal||Journal of Financial Statement Analysis|
|State||Published - Sep 1 1997|
- Business losses
- Insurance companies