Accounting and Actuarial Smoothing of Retirement Payouts in Participating Life Annuities
收藏NBER2014-05-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w20124
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资源简介：
Life insurers use accounting and actuarial techniques to smooth reporting of firm assets and liabilities, seeking to transfer surpluses in good years to cover benefit payouts in bad years. Nevertheless, these techniques been criticized as they make it difficult to assess insurers' true financial
提供机构：
美国国家经济研究局
创建时间：
2014-05-01
