The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing: Implications for Insurers and Pension Funds
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- repec:eee:jimfin:v:84:y:2018:i:c:p:23-41 is not listed on IDEAS
- Cano, Carlos & Carrasco, Bryan, 2015. "El comportamiento procíclico de los inversores institucionales," Revista Moneda, Banco Central de Reserva del Perú, issue 161, pages 34-38.
- Wouter Thierie & Lieven Moor, 2016. "The characteristics of infrastructure as an investment class," Financial Markets and Portfolio Management, Springer;Swiss Society for Financial Market Research, vol. 30(3), pages 277-297, August.
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Keywordsaccounting; assureur; comptabilité; defined benefit; economic value; fair value; financement; fonds de pension; funding; insurer; investissement à long terme; juste valeur; long-term investing; pension fund; prestations définies; solvabilité; solvency; valeur économique;
- D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
- E32 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - Business Fluctuations; Cycles
- G01 - Financial Economics - - General - - - Financial Crises
- G15 - Financial Economics - - General Financial Markets - - - International Financial Markets
- G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- J33 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Compensation Packages; Payment Methods
- K20 - Law and Economics - - Regulation and Business Law - - - General
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
- M52 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Compensation and Compensation Methods and Their Effects
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2013-01-07 (Accounting & Auditing)
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