Research Catalog
The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing Implications for Insurers and Pension Funds
- Title
- The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing [electronic resource]: Implications for Insurers and Pension Funds / Clara Severinson and Juan Yermo
- Author
- Severinson, Clara.
- Publication
- Paris : OECD Publishing, 2012.
Available Online
Details
- Additional Authors
- Yermo, Juan.
- Description
- 42 p.; 21 x 29.7cm.
- Summary
- This report reviews recent as well as planned changes to accounting and solvency regulations affecting insurers and pension funds and how they may impact long-term investing by these institutions. The review of existing evidence focuses mainly on the impact of risk-based solvency requirements, identifying instances where such regulations may have driven changes in investment strategies and potentially led to pro-cyclical investment behaviour such as the fire-sale of assets in market downturns. The report concludes with a note of caution regarding the application of strict fair value and risk-based solvency rules.
- Series Statement
- OECD Working Papers on Finance, Insurance and Private Pensions, 2079-7117 ; no.30
- Uniform Title
- OECD Working Papers on Finance, Insurance and Private Pensions, no.30.
- Subject
- Finance and Investment
- LCCN
- 10.1787/5k8xd1nm3d9n-en
- OCLC
- oecd-lib-002219
- Author
- Severinson, Clara.
- Title
- The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing [electronic resource]: Implications for Insurers and Pension Funds / Clara Severinson and Juan Yermo
- Imprint
- Paris : OECD Publishing, 2012.
- Series
- OECD Working Papers on Finance, Insurance and Private Pensions, 2079-7117 ; no.30OECD Working Papers on Finance, Insurance and Private Pensions, 2079-7117 ; no.30.
- Connect to:
- Indexed Term
- Finance and Investment
- Added Author
- Yermo, Juan.
- Other Standard Identifier
- 10.1787/5k8xd1nm3d9n-en doi