The Role of Asset Liability Management (ALM) in the Insurance Industry in Improving the Economic Consequences of Accounting Information Quality

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Owsati Mohamad; TALEBNIA GHODRATALLAH; VAKILIFARD HAMIDREZA

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2021 | Volume:9 | Issue:33 Page(s): 223-238

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Information Journal Paper

Title

The Role of Asset Liability Management (ALM) in the Insurance Industry in Improving the Economic Consequences of Accounting Information Quality

Author(s)

Owsati Mohamad | TALEBNIA GHODRATALLAH | VAKILIFARD HAMIDREZA | Issue Writer Certificate

Keywords

AssetQ1

Liability ManagementQ1

Economic ConsequencesQ1

quality of accounting informationQ1

Insurance IndustryQ1

Abstract

Asset and Liability Management seeks to find a combination of Assets and liabilities in the balance sheet to thereby increase shareholders' net wealth. The role of Asset and Liability Management has been studied more in the financial and credit industries and in banks, but less in insurance companies. Therefore, this study seeks to examine the role of Asset, Liability Management, in the Insurance Industry in the Economic Consequences of accounting information quality. The research is descriptive in terms of purpose and applied in results. In this study, we first extracted the information required from insurance companies from the financial statements and information available in the Stock Exchange for the period of 8 years from 2008 to 2015 and selected 27 companies from the total of insurance companies as statistical sample. So we used synthetic data to test the hypotheses. Then, based on Dickey Fuller test, the variables were tested, by Kolmogorov Smirnov test, normality of data and by Durbin Watson test, the independent of the errors. In this study, Fisher's statistic at 95% confidence level was used to test the overall significance of the processed regression model. The results show that some of the measures of “ Asset-Liability Management” including liquidity ratios, premium reserves, and deferred reserves have impact on the “ Economic Consequences of accounting information quality” but the ratio of fixed Assets does not affect it.

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APA: Copy

Owsati, Mohamad, TALEBNIA, GHODRATALLAH, & VAKILIFARD, HAMIDREZA. (2021). The Role of Asset Liability Management (ALM) in the Insurance Industry in Improving the Economic Consequences of Accounting Information Quality. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 9(33 ), 223-238. SID. https://sid.ir/paper/393562/en

Vancouver: Copy

Owsati Mohamad, TALEBNIA GHODRATALLAH, VAKILIFARD HAMIDREZA. The Role of Asset Liability Management (ALM) in the Insurance Industry in Improving the Economic Consequences of Accounting Information Quality. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2021;9(33 ):223-238. Available from: https://sid.ir/paper/393562/en

IEEE: Copy

Mohamad Owsati, GHODRATALLAH TALEBNIA, and HAMIDREZA VAKILIFARD, “The Role of Asset Liability Management (ALM) in the Insurance Industry in Improving the Economic Consequences of Accounting Information Quality,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 9, no. 33 , pp. 223–238, 2021, [Online]. Available: https://sid.ir/paper/393562/en

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