A5018197356- Insurance and Financial Risk Management
- Corporate Finance and Governance
- Auditing, Earnings Management, Governance
- Financial Literacy, Pension, Retirement Analysis
- Global Health Care Issues
- Banking stability, regulation, efficiency
- Italy: Economic History and Contemporary Issues
- European and International Contract Law
- Islamic Finance and Banking Studies
- Corporate Governance and Law
- Insurance, Mortality, Demography, Risk Management
- Psychological Well-being and Life Satisfaction
- Global Financial Regulation and Crises
- Financial Markets and Investment Strategies
- Risk Management in Financial Firms
- International Business and FDI
- Innovation and Knowledge Management
- Complex Systems and Time Series Analysis
- Retirement, Disability, and Employment
- Financial Reporting and Valuation Research
- Management, Economics, and Public Policy
- Law, Economics, and Judicial Systems
- Religion, Society, and Development
- Law, logistics, and international trade
Parthenope University of Naples
2014-2024
Purpose This paper aims to apply a multidimensional approach assessing the financial well-being of European countries. Design/methodology/approach Financial is very complex phenomenon measure because it composed different dimensions. Therefore, this uses and fuzzy methodology assess in Europe. The indicator was calculated using Quality Life Survey data. Findings heterogeneous across evidence confirmed both at level overall sub-indices. degree not directly related wealth as traditionally...
Purpose This paper aims to examine whether risk disclosure practices affect stock return volatility and company value in the European insurance industry. Design/methodology/approach Using a self-constructed “risk index for insurers” (RDII) measure extent of information disclosed on risks using panel data regression sample insurers 2005-2010, it tests relationship between RDII volatility; this is affected by financial crisis; affects companies’ embedded value. Findings The main results...
This paper empirically investigates disclosure practices in the European insurance industry, over 2005-2010 time period. First, it measures quality of disclosure, through a set readability indices, quantity construction index based on risk information companies provide, and how they relate. Then, estimates relationship between extent some insurers’ specific variables practices. Finally, examines potential impact financial crisis reporting choices. The main results show that annual reports...
This study analyses the determining factors of reserve errors in publicly listed property and casualty insurance companies U.S.This subject deserves special attention because previous literature does not control for trade-offs between executive remuneration other incentives regarding such insurers' discretionary accounting choices.We find that managers manipulate loss reserves to increase their stock-based achieve corporate goals particularly those relate reducing tax burdens obscuring...
Our study investigates whether corporate governance plays a role in mitigating earnings management the US Property and Casualty insurance industry. Using direct measure of managerial bias, our results show following: first, stock-based components CEO compensation are associated with reserving practices only when we control for cross-effect between these presence Big4 external auditor; second, independent directors, part internal company monitoring mechanisms, main shareholder, among...
Financial Well-being (FW) is defined as an individual’s perception of their ability to meet current and future financial obligations expectations. This paper aims extract relevant topics from the existing literature on FW by applying text analysis documents extracted Scopus using key search term “financial well-being”. A topic model based Latent Dirichlet Allocation was then applied. The content visualized a word cloud labeled. narrative approach used provide interpretation for each topic....