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dc.contributor.authorChen, Tsung-Kangen_US
dc.contributor.authorTseng, Yijieen_US
dc.contributor.authorHung, Yu-Shunen_US
dc.contributor.authorLin, Chun-Chien_US
dc.date.accessioned2020-07-01T05:21:17Z-
dc.date.available2020-07-01T05:21:17Z-
dc.date.issued1970-01-01en_US
dc.identifier.issn0001-4788en_US
dc.identifier.urihttp://dx.doi.org/10.1080/00014788.2020.1749979en_US
dc.identifier.urihttp://hdl.handle.net/11536/154353-
dc.description.abstractThis study investigates the effects of releasing embedded value (EV) reports and EV report disclosure quality on life insurance companies' credit risks, using issuer credit rating and bond yield spread data from 2001 to 2010. Results show that releasing an EV report and EV report disclosure quality are both significantly and negatively associated with life insurance companies' credit risks. In addition, the CFO Forum (2004a, 2004b, European Embedded Value) significantly strengthens the negative effect of releasing an EV report on firm credit risk while the subprime crisis has the opposite effect in Europe. Finally, the results are robust to endogeneity issues and different model specifications of fixed effects.en_US
dc.language.isoen_USen_US
dc.subjectembedded value (EV)en_US
dc.subjectEV report disclosure qualityen_US
dc.subjectlife insurance companyen_US
dc.subjectcredit risken_US
dc.subjectbond yield spreaden_US
dc.titleEmbedded value reporting quality and credit risk: evidence from life insurance companiesen_US
dc.typeArticleen_US
dc.identifier.doi10.1080/00014788.2020.1749979en_US
dc.identifier.journalACCOUNTING AND BUSINESS RESEARCHen_US
dc.citation.spage0en_US
dc.citation.epage0en_US
dc.contributor.department管理科學系zh_TW
dc.contributor.departmentDepartment of Management Scienceen_US
dc.identifier.wosnumberWOS:000532398500001en_US
dc.citation.woscount0en_US
Appears in Collections:Articles


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