The Accounting Review Vol. 65 No. 3 1990
Accounting Procedures, Market Data, Cash-Flow Figures, and Insolvency Classifications: The Case of the Insurance Industry.
Abstract
Compares the usefulness of three different accounting procedures for the prediction of insolvency among property-liability insurers. Statutory accounting principles; Generally accepted accounting principles; Market value- and cash-flow-based principles.
- DOI
- 10.2308/tar-9603274080
- Volume
- 65
- Issue
- 3
- Pages
- 578-604
- Language
- en
- Sources
- openalex crossref