Claim reserving for insurance contracts in line with the International Financial Reporting Standards 17: a new paid-incurred chain approach to risk adjustments

Abstract This study considers the risk management of insurance policies in line with the implementation of the new International Financial Reporting Standards 17. It applies the paid-incurred chain method to model the future unpaid losses by combining the information channels of both the incurred cl...

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Détails bibliographiques
Auteurs principaux: Yixing Zhao, Rogemar Mamon, Heng Xiong
Format: article
Langue:EN
Publié: SpringerOpen 2021
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Accès en ligne:https://doaj.org/article/fc94fb435dbb4cc5b1cbb3f4e246e033
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