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Journal of Risk and Insurance最新文献

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ARIA 2024 Annual Meeting ARIA 2024 年会
IF 1.9 3区 经济学
Journal of Risk and Insurance Pub Date : 2024-05-31 DOI: 10.1111/jori.12482
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引用次数: 0
Data Policy 数据政策
IF 1.9 3区 经济学
Journal of Risk and Insurance Pub Date : 2024-05-31 DOI: 10.1111/jori.12483
{"title":"Data Policy","authors":"","doi":"10.1111/jori.12483","DOIUrl":"https://doi.org/10.1111/jori.12483","url":null,"abstract":"","PeriodicalId":51440,"journal":{"name":"Journal of Risk and Insurance","volume":"91 2","pages":"493-494"},"PeriodicalIF":1.9,"publicationDate":"2024-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/jori.12483","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141187536","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Issue Information: Journal of Risk and Insurance 2/2024 发行信息：风险与保险》杂志 2/2024
IF 1.9 3区 经济学
Journal of Risk and Insurance Pub Date : 2024-05-31 DOI: 10.1111/jori.12479
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引用次数: 0
Membership Benefits 会员福利
IF 1.9 3区 经济学
Journal of Risk and Insurance Pub Date : 2024-05-31 DOI: 10.1111/jori.12481
{"title":"Membership Benefits","authors":"","doi":"10.1111/jori.12481","DOIUrl":"https://doi.org/10.1111/jori.12481","url":null,"abstract":"","PeriodicalId":51440,"journal":{"name":"Journal of Risk and Insurance","volume":"91 2","pages":"489"},"PeriodicalIF":1.9,"publicationDate":"2024-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/jori.12481","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141187526","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Special issue on climate change and natural disasters 气候变化与自然灾害特刊
IF 1.9 3区 经济学
Journal of Risk and Insurance Pub Date : 2024-05-29 DOI: 10.1111/jori.12474
Alejandro H. Drexler, Ralf Meisenzahl
{"title":"Special issue on climate change and natural disasters","authors":"Alejandro H. Drexler, Ralf Meisenzahl","doi":"10.1111/jori.12474","DOIUrl":"https://doi.org/10.1111/jori.12474","url":null,"abstract":"","PeriodicalId":51440,"journal":{"name":"Journal of Risk and Insurance","volume":"91 2","pages":"255-261"},"PeriodicalIF":1.9,"publicationDate":"2024-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141187655","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Insurers' climate change risk management quality and natural disasters 保险公司的气候变化风险管理质量与自然灾害
IF 1.9 3区 经济学
Journal of Risk and Insurance Pub Date : 2024-05-28 DOI: 10.1111/jori.12472
Thomas R. Berry-Stölzle, Simon Fritzsch, Philipp Scharner, Gregor Weiß
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引用次数: 0
Annuity puzzle: Evidence from a Swiss pension fund 年金之谜：来自瑞士养老基金的证据
IF 2.1 3区 经济学
Journal of Risk and Insurance Pub Date : 2024-05-22 DOI: 10.1111/jori.12473
Piera Bello, Agar Brugiavini, Vincenzo Galasso
{"title":"Annuity puzzle: Evidence from a Swiss pension fund","authors":"Piera Bello,&nbsp;Agar Brugiavini,&nbsp;Vincenzo Galasso","doi":"10.1111/jori.12473","DOIUrl":"10.1111/jori.12473","url":null,"abstract":"<p>We analyze individual annuitization decisions at retirement in an environment with mandatory participation in a funded pension pillar and low average annuity price. Using administrative data from a large Swiss insurance company over the period 2011–2015, we document that, even in this favorable environment, only 42.7% of the retirees fully annuitize, against 45% taking full lump sum. We show that individual annuitization decisions strongly respond to financial incentives, measured by the Money Worth Ratio, and to the tax rates on annuity and lump-sum payments. Lump-sum payments are more common among French- and Italian-speaking individuals. Using Survey of Health, Ageing and Retirement in Europe data, we show that French- and Italian-speaking Swiss are more likely to leave inheritance—thus suggesting that preferences for bequests may affect annuitization decisions. Finally, we provide evidence of asymmetric information, using the unused observable test, to show that individuals living in high mortality municipalities are less likely to annuitize and more likely to cash out their pension wealth.</p>","PeriodicalId":51440,"journal":{"name":"Journal of Risk and Insurance","volume":"91 3","pages":"653-696"},"PeriodicalIF":2.1,"publicationDate":"2024-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141112924","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The market for model laws: The diffusion of NAIC model laws 示范法市场：全美保险协会示范法的传播
IF 2.1 3区 经济学
Journal of Risk and Insurance Pub Date : 2024-05-04 DOI: 10.1111/jori.12471
Charlotte S. Alexander, Martin F. Grace, Jingshu Luo
{"title":"The market for model laws: The diffusion of NAIC model laws","authors":"Charlotte S. Alexander,&nbsp;Martin F. Grace,&nbsp;Jingshu Luo","doi":"10.1111/jori.12471","DOIUrl":"10.1111/jori.12471","url":null,"abstract":"<p>The National Association of Insurance Commissioners (NAIC) issues model laws to promote uniformity in the US state-based insurance regulatory system. In this paper, we study the diffusion of 197 NAIC model laws, examining the adoption patterns and influencing factors. Employing a network algorithm, we uncover the underlying network over which model laws spread. The NAIC plays a central role in this network, and its influence increases over time. Additionally, we explore factors affecting states' model law adoptions from three perspectives: the laws' attributes, the states' internal characteristics, and external influences. We find that a law's attributes play a key role. Model laws characterized by low complexity, distinct from existing state laws, mandated for accreditation compliance, and recently amended are more likely to be adopted. While we do not find significant impacts of various state-internal characteristics, our results reveal that states follow geographic and ideological neighbors in adopting model laws.</p>","PeriodicalId":51440,"journal":{"name":"Journal of Risk and Insurance","volume":"92 1","pages":"5-32"},"PeriodicalIF":2.1,"publicationDate":"2024-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140837242","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Enterprise risk management and corporate tax planning 企业风险管理和企业税务规划
IF 2.1 3区 经济学
Journal of Risk and Insurance Pub Date : 2024-04-24 DOI: 10.1111/jori.12469
Evan M. Eastman, Anne C. Ehinger, Jianren Xu
{"title":"Enterprise risk management and corporate tax planning","authors":"Evan M. Eastman,&nbsp;Anne C. Ehinger,&nbsp;Jianren Xu","doi":"10.1111/jori.12469","DOIUrl":"10.1111/jori.12469","url":null,"abstract":"<p>This study examines the impact of enterprise risk management (ERM) programs on corporate tax planning. ERM is a holistic approach to managing an enterprise's entire portfolio of risks. We hand-collect data on ERM adoption for a sample of Standard &amp; Poor's 500 firms from 1993 to 2016. We empirically document that firms with ERM programs have lower cash effective tax rates than firms without ERM. Additionally, we find that the relation between ERM and tax avoidance is stronger among firms with more business segments. Finally, our results suggest ERM adoption offsets an increase in opacity and tax uncertainty typically associated with tax avoidance strategies. Overall, we provide evidence that ERM allows firms to exploit tax avoidance opportunities through enhanced coordination and communication.</p>","PeriodicalId":51440,"journal":{"name":"Journal of Risk and Insurance","volume":"91 3","pages":"529-566"},"PeriodicalIF":2.1,"publicationDate":"2024-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140803391","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pareto-efficient risk sharing in centralized insurance markets with application to flood risk 集中式保险市场的帕累托效率风险分担--应用于洪水风险
IF 1.9 3区 经济学
Journal of Risk and Insurance Pub Date : 2024-04-23 DOI: 10.1111/jori.12468
Tim J. Boonen, Wing Fung Chong, Mario Ghossoub
{"title":"Pareto-efficient risk sharing in centralized insurance markets with application to flood risk","authors":"Tim J. Boonen,&nbsp;Wing Fung Chong,&nbsp;Mario Ghossoub","doi":"10.1111/jori.12468","DOIUrl":"10.1111/jori.12468","url":null,"abstract":"<p>Centralized insurance can be found in both the private and public sectors. This paper provides a microeconomic study of the risk-sharing mechanisms in these markets, where multiple policyholders interact with a centralized monopolistic insurer. With minimal assumptions on the risk preferences of the market participants, we characterize Pareto optimality in terms of the agents' risk positions and their assessment of the likelihoods associated with their loss tail events. We relate Pareto efficiency in this market to a naturally associated cooperative game. Based on our theoretical results, we then consider a model of flood insurance coverage via an illustrative example. The lessons drawn from our theoretical results and this example lead to important policy implications for the existing National Flood Insurance Program in the United States.</p>","PeriodicalId":51440,"journal":{"name":"Journal of Risk and Insurance","volume":"91 2","pages":"449-488"},"PeriodicalIF":1.9,"publicationDate":"2024-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/jori.12468","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140666877","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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