The informativeness of embedded value reporting to stock price

2021 ◽  
Author(s):  
Derrick W. H. Fung ◽  
David Jou ◽  
Ai Ju Shao ◽  
Jason J. H. Yeh
Keyword(s):  
Stock Price ◽  
Embedded Value ◽  
Value Reporting

Current Developments in Embedded Value Reporting

2005 ◽  
Vol 11 (3) ◽  
pp. 407-479 ◽  
Author(s):  
P. J. L. O'Keeffe ◽  
A. J. Desai ◽  
K. Foroughi ◽  
G. J. Hibbett ◽  
A. F. Maxwell ◽  
...  
Keyword(s):  
Discount Rate ◽  
Future Development ◽  
Embedded Value ◽  
Stochastic Techniques ◽  
Embedded Options ◽  
Value Reporting

ABSTRACTThis paper reviews the developments in reporting of traditional embedded value and summarises some of the reasons why this is now undergoing change. It considers the purpose of an embedded value calculation and the effect of differing attitudes to risk. It comments on the recently developed European Embedded Value Principles and sets out the main areas where scope remains to apply judgement.The paper proposes the market-consistent embedded value framework as a way forward to help provide guidance in some of these areas, in particular on the choice of discount rate and on calibration of stochastic techniques used to value embedded options and guarantees. The paper recognises that market-consistent embedded values are in relative infancy and sets out areas for possible future development.

Profit, capital and value in a proprietary life assurance company. A discussion paper

1994 ◽  
Vol 121 (2) ◽  
pp. 285-361 ◽  
Author(s):  
C. D. O'Brien
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
Rate Of Return ◽  
Discussion Paper ◽  
Life Assurance ◽  
Embedded Value ◽  
Return On Capital ◽  
Acquisition Costs ◽  
The Law ◽  
Value Reporting

AbstractThe paper first considers concepts of profit in economics, accountancy and the law relating to financial reporting. It then considers the nature of life assurance business and suggests the accounting standards appropriate to life assurance companies which would ordinarily result in accounts showing a ‘true and fair view’. An analysis of the E. C. Insurance Accounts Directive shows that there may be circumstances where its provisions conflict with such standards.The paper considers each of the statutory solvency method, embedded value reporting and the accruals method, and the author finds all of them to be inconsistent with accounting standards and the requirements of the Directive.The author puts forward the ‘Earned Profits’ method, which applies accountancy principles in determining assets and liabilities and takes credit for outstanding revenue matching acquisition costs. This approach is then used in analysing the value of a life assurance company and measuring the rate of return on capital.

ANALISIS PENGARUH INFLASI, KURS DAN IHSG TERHADAP RETURN REKSA DANA SAHAM PT NIKKO SECURITIES INDONESIA PERIODE 2014-2017

2019 ◽  
Vol 2 (2) ◽  
pp. 103
Author(s):  
Muhammad Rois Rois ◽  
Manarotul Fatati Fatati ◽  
Winda Ihda Magfiroh
Keyword(s):  
Regression Analysis ◽  
Exchange Rate ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Price ◽  
Price Index ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Equity Fund ◽  
Stock Price Index

This study aims to determine the effect of Inflation, Exchange Rate and Composite Stock Price Index (IHSG) to Return of PT Nikko Securities Indonesia Stock Fund period 2014-2017. The study used secondary data obtained through documentation in the form of PT Nikko Securities Indonesia Monthly Net Asset (NAB) report. Data analysis is used with quantitative analysis, multiple linear regression analysis using eviews 9. Population and sample in this research are PT Nikko Securities Indonesia. The result of multiple linear regression analysis was the coefficient of determination (R2) showed the result of 0.123819 or 12%. This means that the Inflation, Exchange Rate and Composite Stock Price Index (IHSG) variables can influence the return of PT Nikko Securities Indonesia's equity fund of 12% and 88% is influenced by other variables. Based on the result of the research, the variables of inflation and exchange rate have a negative and significant effect toward the return of PT Nikko Securities Indonesia's equity fund. While the variable of Composite Stock Price Index (IHSG) has a negative but not significant effect toward Return of Equity Fund of PT Nikko Securities Indonesia

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