Reference: | 1. “人壽保險業統一會計制度",財政部金融司,79年12月. 2. “人壽保險公司之資本及盈餘”,財政部保險業務發展專案小組,72年12月,p.26-29. 3. “人壽保險業務統計年報”,台北市人壽保險商業同業公會,81年. 4. 鄭丁旺著,“中級會計學下冊”,第四版,80年2月,頁32-33. 5. 賴本隊著,“保險業資金運用與會計處理”,財團法人保險事業發展中心,78年3月,頁38.
1. “Accounting in Life and health Insurance Companies”, Life Office Management Association, 1987, p.6-8, 188-192.
2. “Best’s Insolvency Study Life/Health Insurers” , 1976-1991, Best’s Review, June 1992, p.18-24, 130-133.
3. “Life Insurance Accounting”, Insurance Accounting & Systems Association, November 1988.
4. “New Jersey Sues former Executives of Mutual Benefit Life”, Employee Benefit Plan Review, Vol.48, Sep 1993, p.65-66.
5. “ Report of the Industry Advisory Committee to the Life Risk Based Capital Working Group”, NAIC, Nov 27, 1991.
6. “NAIC Life Risk-Based Capital Report Including Overview and Instructions for Companies”, NAIC, 1993.
7. Ambrose, Jan Mills & Seward, J. Allen, “Best’s Rating , Financial Ratios and Prior Probability in Insolvency Prediction”, Journal of Risk and Insurance, Vol. 55, June 1988, p.229-244.
8. Arnott, Robert D. and Flynn, David P., “Controlling Insurance Risks and Consumer Costs”, Journal of Insurance Regulation, Fall 1993, p.81-94.
9. Banham, Russ, “End of the Line” , ReActions , May 1993, P. 37-38.
10. BarNiv, Ran, “Accounting Procedures, Market Data, Cash-Flow Figures, and Insolvency Classification : The Case of Insurance Industy” , Accounting Review, Vol.65, Jul 1990, p.578-604.
11. BarNiv, Ran, “Insolvency Prediction for P-L Insurers : New Statistical Measure and the Effects of Alternative Accounting Practices “, Ph.D. dessertation, The Ohio State Univerisity, 1983.
12. BarNiv, Ran and Hershbarger, Rober A., “Classifying Financial Distress in the Life Insurance Industry”, Journal of Risk and Insurance, Vol.57, Mar 1990, p.110-136
13. Black , Kenneth Jr., and Skipper, Harold D. Jr., “Life Insurance”, 12th edition, p.827.
14. Connoly, Jim, “But for a Few, Insurers Said to Be Sound”, National Underwriter, Vol. 95 ,Aug 26, 1991, p.27-28.
15. Crosson, Cynthia, “Exec Life Units’ Capital Plunged 44%”, National Underwriter, Vol.95, Mar 18, 1991, p.1, 21, 24.
16. Cummins, J. David, Harrington, Scott and Niehaus, Greg, “An Economic Overview of Risk-Based Capital Requirement for the Property-Liability Insurance Industry” Journal of Insurance Regulation, Vol.11, Summer 1993, p.427-447.
17. Ferraiolo, Diane, “ Five-Year Review of Admitted Assets”, Best’s Review, Vol.93, Apr 1993, p10-16.
18. Haubrich, Joseph and Wachtel, Paul, “Capital Requirement and Shifts in Commercial Bank Portfolios” , Economic Review, Vol. 29, Third Quarter 1993, p.2-15.
19. Harrington, Scott E. and Nelson, Jack M., “A Regression-based Methodology for Solvency Surveillance in the Property – Liability Insurance Industry”, Journal of Risk and Insurance, Vol.53, Dec 1986, p.583-605.
20. Kahane, Y., Tapiero, C. S. and L. Jacque, “Concepts and Trends in the Study of Insurer’s Solvency”, Paper presented to the International Conference on Insurance Solvency, Wharton School, University of Pennsylvania, Philadelphia, 1986.
21. Munch, P. and Smallwood, D. E., “Solvency Regulation in the Property – Liability Insurance Industry : Empirical Evidence” , Bell Journal of Economic, Vol.11, Spring 1980, pp.261-281.
22. Shaked, Israel, “Measuring Prospective Probability of Insolvency: An Application to the Life Insurance Industry “, Journal of Risk and Insurance, Vol. 52 Mar 1985, p.59-80.
23. Townsend, Frederick S., “Surplus Climbed 8.3% for 130 Life Cos. In First Half”, National Underwriter, Vol.97, Aug 30, 1993, p.1,8.
24. Trieschmann, J. S. and Pinches, G. E., “The Efficiency of Alternative Models for Solvency Surveillance in the Insurance Industry”, Journal of Risk and Insurance, Vol. 41, Dec 1974, p.563-577.
25. Troxel, Terrie E. and Bouchie, George E., “Property-Liability Insurance Accounting and Finance” , American Institute for Property and Liability Underwriters, Third Edition, 1990. |