Accounting Commons^™

Spatial Distribution Of Frequency And Severity Of Water Claims In California, Gurbhag Singh, Max Tang, Don Mcneill, Lyn Hunstad

Journal of Actuarial Practice (1993–2006)

We examine the frequency and severity of water loss claims for homeowners insurance across the state of California for the experience years 2000, 2001, and 2002. The spatial distribution patterns of frequencies and severities are mapped and analyzed at the zip code level. The maps reveal the pockets of high frequencies and severities. The information provided in this paper will assist actuaries and policy makers in their quest to set accurate rates for homeowners insurance.

Equipment Leasing: Analysis Of Industry Practices Emphasizing Lessors' Risks And Returns, Ravi Vijay Beedkar

Senior Honors Theses and Projects

The purpose of this thesis is to examine the leasing industry from the lessor’s perspective and the factors that contribute to its growth. An analysis of the industry is performed to evaluate trends and practices. Aspects such as the role of the FASB & IRS as governing bodies, propensities to lease based on a lessee’s industry, size, years in operation and geographical location, and risks based on equipment type and lessee’s capital equipment requirements are discussed. To determine a lessor’s activities in relation to leasing equipment, a business process of leasing is developed. In relation to the business process of …

Journal Of Actuarial Practice, Volume 13, 2006, Colin Ramsay , Editor

Journal of Actuarial Practice (1993–2006)

ARTICLES

Bivariate Archimedean Copula Models for Censored Data in Non-Life Insurance • Michel Denuit, Dana Purcaru, and Ingrid Van Keilegom 5

Bayesian Analysis of Insurance Losses Using the Biihlmann-Straub Credibility Model • Abraham J. van der Merwe and Kobus N Bekker . 33

Bayesian Analysis of a Health Insurance Model • Helio S. Migon and Edison M. O. Penna 61

Solvency of Life Insurance Companies: Methodological Issues • Rosa Cocozza and Emilia Di Lorenzo . 81

Pricing Insurance Policies with a Distribution-Free Financial Pricing Model • Min-Ming Wen . 103

A Note on the Instability of the Unprojected Individual Level …

An Empirical Investigation Of The Minority Interest And Marketability Discounts In Valuation Of Closely Held Stock For Estate And Gift Tax Purposes, Ted D. Englebrecht, Mary M. Anderson, Otto Martinson

Faculty Publications

The discounts for lack of marketability and minority interest are crucial in reducing the value of transferred interests of closely held companies for estate and gift tax purposes. Because the current highest marginal estate and gift tax rate is 49%, there is a strong inducement for CPAs, Attorneys, Investment Bankers, Financial Planners, and others who value these transfers to accurately gauge the judicially allowed discounts for lack of marketability and minority interests in the valuation of closely held stock. This study examines the relationship between Tax Court determined values for lack of marketability and minority discounts to closely held stock …

Auditing Fair Value Measurements And Disclosures: A Toolkit For Auditors ["Fair Value Toolkit"]., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Forensic Procedures And Specialists: Useful Tools And Techniques, American Institute Of Certified Public Accountants. Forensic & Litigation Services Committee. Fraud Task Force

AICPA Committees

No abstract provided.

Aicpa Committee Handbook For 2005, American Institute Of Certified Public Accountants (Aicpa)

AICPA Committees

No abstract provided.

Calculating Intellectual Property Infringement Damages; Aicpa Practice Aid Series 06-1, Daniel L. L. Jackson, American Institute Of Certified Public Accountants. Business Valuation And Forensic & Litigation Services Section

Guides, Handbooks and Manuals

No abstract provided.

Adviser's Guide To Family Business Succession Planning, Edward Mendlowitz 1942-

Guides, Handbooks and Manuals

No abstract provided.

Depository And Lending Institutions: Banks And Savings Institutions, Credit Unions, Finance Companies And Mortgage Companies, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Guides Combination Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Employee Benefit Plans With Conforming Changes As Of March 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Employee Benefit Plans Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Checklists And Illustrative Financial Statements For Depository And Lending Institutions : A Financial Accounting And Reporting Practice Aid, June 2006 Edition, American Institute Of Certified Public Accountants. Accounting And Auditing Publications, Karin Glupe, Julie Gould

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

An Experimental Analysis Of The Impact Of Goal Orientation, Ethical Orientation, And Personality Traits On Managers' And Accountants' Abilities To Recognize Misappropriation Of Assets, Wendy Walston Achilles

Theses and Dissertations

This study examines the impact of knowledge, experience, goal orientation, ethical orientation, and personality traits on managers' and accountants' abilities to recognize misappropriation of assets. Participants included students and professionals. The student group included upper-level accounting majors and upper-level management majors. The professional group included students enrolled in an introductory accounting course for their MBA program and internal auditors from a variety of organizations. Findings in the study show that accounting students assessed the possibility that fraud was in progress at a higher level than the management students, suggesting that the accounting students acquire basic knowledge about fraud from the …

Do Investors Over-React To Patterns Of Past Financial Performance Measures?, Abdulaziz Alwathainani

Theses and Dissertations

The objectives of this thesis are threefold. First, this dissertation examines whether patterns (growth and consistency in growth) of firms' past financial performance influence investors' perceptions about stock values and future performance of these firms. Second, multiple estimation horizons of past performance variables (ranging from one to five years) are used to assess whether the interaction between growth patterns and measurement interval lengths of these variables influence investor expectations. Third, this thesis examines whether an intermediate price drifts (e.g. Jegadeesh and Titman [1993]) and subsequent long-horizon price reversal (e.g. DeBondt and Thaler (1985)] are manifestations of a market over-reaction as …

Guide To Financial Statement Analysis : Basis For Management Advice, Wallace N. Davidson, James L. Mcdonald

Guides, Handbooks and Manuals

No abstract provided.

Managing Your Tax Season, Edward Mendlowitz, American Institute Of Certified Public Accountants. Pcps Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Audit And Accounting Manual : Nonauthoritative Technical Practice Aids, As Of July 1, 2006, Karin Glupe, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Audit And Accounting Manual As Of July 1, 2006 : Nonauthoritative Technical Practice Aid, Karen Glupe, American Institute Of Certified Public Accountants. Accounting And Auditing Publications

Guides, Handbooks and Manuals

No abstract provided.

Top 10 Technologies In 2006., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Iso 9001:2000 Quality Management System Manual. 2005-2006 Ed., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Aicpa Peer Review Task Force Report Recommendations: Q&A., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Tpa 6910.16: Presentation Of Boxed Investment Positions In The Condensed Schedule Of Investments Of Nonregistered Investment Partnerships., American Institute Of Certified Public Accountants. Accounting Standards Executive Committee.

Guides, Handbooks and Manuals

No abstract provided.

Ethics Interpretation, No. 501-1: Response To Requests By Clients And Former Clients For Records., American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

Determining A Lease Term For Accounting Purposes (Technical Practice Aid, Tpa 5600.07), American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Tpa 6400.45 – Applicability Of Fasb Interpretation No. 45—Guarantor’S Accounting And Disclosure Requirements For Guarantees, Including Indirect Guarantees Of Indebtedness Of Others—Physician Loans, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Tpa 1500.06: Application Of Fasb Interpretation No. 46(R), Consolidation Of Variable Interest Entities, To Income Tax Basis Financial Statements, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Tpa 1400.31: Gaap Departure For Fin 46(R), American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Tpa 1400.30: Stand-Alone Financial Statements Of A Variable Interest Entity, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.