Economics, Econometrics and Finance
5 years ago

Fair-Value Accounting Boosts Efficiency in Thai Insurance Companies.

2 views
AJMI - ASEAN Journal of Management and Innovation
Fair-Value Accounting and Financial Statement Analysis in Thai Insurance Companies
Keertiman Sharma

Paper Summary

The article explores how changing from historical cost to fair value accounting affects financial statement analysis in Thai insurance companies. By using Data Envelopment Analysis, the researchers compared key financial items under both methods for 10 companies. The findings show that shifting to fair value can alter the efficiency scores of these companies and change their relative efficiency rankings compared to each other.

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