Actuarial independence and managerial discretion

• المؤلفون الرئيسيون: Kamiya, Shinchi, Milidonis, Andreas
• مؤلفون آخرون: Nanyang Business School
• التنسيق: مقال
• اللغة: English
• منشور في: 2021
• الموضوعات: Business::Finance::Actuarial science; Business::Finance::Insurance; Business::Accounting; Casualty Insurance Industry; Insurer Reserve Error
• الوصول للمادة أونلاين: https://hdl.handle.net/10356/149098

Appointed actuaries are responsible for estimating the largest liability on property–casualty insurance companies’ balance sheet. Actuarial independence is crucial in safeguarding accurate estimates, where this independence is self-regulated by actuarial professional institutions. However, professio...