Mark-to-market accounting and systemic risk: evidence from the insurance industry
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Cited by:
- Maurer, Raimond & Mitchell, Olivia S. & Rogalla, Ralph & Siegelin, Ivonne, 2016.
"Accounting and actuarial smoothing of retirement payouts in participating life annuities,"
Insurance: Mathematics and Economics, Elsevier, vol. 71(C), pages 268-283.
- Raimond Maurer & Olivia S. Mitchell & Ralph Rogalla & Ivonne Siegelin, 2014. "Accounting and Actuarial Smoothing of Retirement Payouts in Participating Life Annuities," NBER Working Papers 20124, National Bureau of Economic Research, Inc.
- Eva Lorencic & Mejra Festic, 2021. "Macroprudential Policy Versus Other Economic Policies," Croatian Economic Survey, The Institute of Economics, Zagreb, vol. 23(2), pages 33-66, December.
- Maurer, Raimond & Mitchell, Olivia S. & Rogalla, Ralph & Siegelin, Ivonne, 2015. "Accounting-based asset return smoothing in participating life annuities: Implications for annuitants, insurers, and policymakers," CFS Working Paper Series 518, Center for Financial Studies (CFS).
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More about this item
Keywords
Regulation; Systemic risk; Mark to market; Historical cost accounting; Fire sales; Capital ratios; Insurance companies;All these keywords.
JEL classification:
- G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
- G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates
- G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
- G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
- G22 - Financial Economics - - Financial Institutions and Services - - - Insurance; Insurance Companies; Actuarial Studies
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2015-02-28 (Accounting and Auditing)
- NEP-IAS-2015-02-28 (Insurance Economics)
- NEP-RMG-2015-02-28 (Risk Management)
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