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二、英文部份: 1.Dan R. Anderson, "Effects of Loss Reserve Evaluations upon policyholders` surplus, bureau of business research and Service, Graduate School of Business, University of Wisconsin-Madison,1973. 2.Breslin, Cormick L. and Troxel, Terrie E., Property-Liability Insurance Accounting and Finance.Malvern, Pennsylvania: American Institute for Property and Liability Underwriters, 1983. 3.Timothy M. Peterson, Loss Reserving – Property/Casualty Insurance, Ernst & Whinney, 1981. 4.Ruth E. Salzmann, Estimated Liabilities for Losses & Loss Adjustment Expenses, Prentice-Hall, Inc., Englewood Cliffs, N.J., 1984. 5.George G. Judge & R. Carter Hill & William Griffiths & Helrnut Lutkepchl & Tsoung-Chao Lee,Introduction to the Theory and Practice of Econometrics, Wiley Series in Probability and Mathematical Statistics, 1982. 6.Robert S. Pindyck & Daniel L. Rubinfeld, Econometric Models and Economic Forecasts, Second Edition, McGraw-Hill Book Company. 1981. 7.Mary A. Weiss, Multivariate Analysis of Loss Reserving Estimates, The Jounal of Risk and Insurance, June 1985. 8.G.C. Taylor, Claims Reserving in Non-Life Insurance,Elsevier Science Publishers B.V., 1986. 9.Spencer L. Kimball & Herbert S. Denenberg,Insurance, Government and_Social Policy, Richard D. Irwin, Inc., Homewood, Illinois, 1977. 10. Clark R, The Federal Income Taxation of Financial Intermediaries, Yale Law Journal 84, July 1975. 11. Bachman, James E. Capitalization Requirements for Multiple Line Property-Liability Insurance Companies., Philadephia, Pennsylvania: S. S. Huebner Foundation Monograph Series.University of Pennsylvania, Monograph No.6, 1978. 12. Craig F. Ansley, Automobile Liability Insurance Reserve Adequacy and the effect on inflation,CPCU Journal 31, June 1979. 13. C. Arthur Williams & George L. Head & Ronald C Horn & G. William Glendenning, Principles of Risk Management and Insurance, Volumn II,American Institute for Property and Liability Underwriters, Inc., and edition, 1982. 14. Robert W. Strain, Property-Liability Insurance Accounting, Insurance Accounting and Systems Association (IASA), 1984. 15. S.W.Forbes, Automobile Bodily Injury Loss Reserving Techniques and Simulation, Journal of Risk and Insurance, December 1969. 16. Gaffney Feskoe, Reducing Currency Risks in a Valatile Foreign Exchange Market, Management Accounting, 1980. 17. David Tartaglio, The Expectation of Peace of Mind : A Basis for Recovery of Damages for Mental Suffering Resulting from the Breach of First Party Insurance Contracts, Southern California Law Review, Vol.56:1344-1375(1983) 18. Balcarek, Rafal J., Loss Reserve Deficiency and Underwriting Results, Best`s Review (Property/ Casualty Edition), July 1975. 19. Fama, Eugene F. "Agency Problems and Theory of the Firm, Journal of Political Economy 88(1980). 20. Fama and Miller, Merton H., The Theory of Finance, Hinsdale, Illinois, Dryden Press., 1972. 21. Foster. "Valuation Parameters of Property-Liability Companies, Journal of Finance 32, June 1977. 22. Beidleman, Carl R., Income Smoothing: The Role Of Management, The Accounting Review 48, October 1973. 23. Dan R. Anderson, Effects of Under and Over-evaluation in Loss Reserves, The Journal of Risk and Insurance 38, December 1971. 24. Smith, Barry, An Analysis of Auto Liability Loss Reserves and Underwriting Results, The Journal of Risk and Insurance 47, June 1980. 25. Harvey W. Rubin, Dictionary of Insurance Terms, Barron`s Eductational Series, Inc. 1987. 26. Fama, Eugene F. "Efficient capital Markets: A Review of Theory and Empirical Work.", Journal of Finance 25, 1970. |