保险公司规模对资产减值损失顺周期性的影响——基于2011~2013年季度面板数据的实证研究
发布时间：2019-01-30 15:24
【摘要】：基于2011~2013年季度面板数据的实证分析表明,无论是宏观经济周期因素还是其他非周期因素引起的资产减值,都与保险公司的资产规模密切联系在一起。其中,经济周期因素引致的资产减值损失呈现顺周期的特征。该特征的强弱程度与资产规模相关联,而且包含门限效应。保险公司应该根据资产规模的变化执行动态的、有差别的减值准备。在其他条件相同的情况下,大公司与小公司的减值准备比率应该略高于中等规模的公司。
[Abstract]:The empirical analysis based on the panel data from 2011 to 2013 shows that the impairment of assets caused by macroeconomic cycle factors or other non-cyclical factors is closely related to the asset size of insurance companies. Among them, asset impairment losses caused by business cycle factors show the characteristics of pro-cycle. The magnitude of the feature is related to the size of the asset and includes threshold effects. Insurance companies should carry out dynamic, differential impairment provisions according to changes in asset size. Other things being equal, large and small companies should have a slightly higher impairment ratio than medium-sized companies.
【作者单位】： 广西财经学院金融系;中国人民银行南宁中心支行;
【分类号】：F233;F224
，
本文编号：2418268
[Abstract]:The empirical analysis based on the panel data from 2011 to 2013 shows that the impairment of assets caused by macroeconomic cycle factors or other non-cyclical factors is closely related to the asset size of insurance companies. Among them, asset impairment losses caused by business cycle factors show the characteristics of pro-cycle. The magnitude of the feature is related to the size of the asset and includes threshold effects. Insurance companies should carry out dynamic, differential impairment provisions according to changes in asset size. Other things being equal, large and small companies should have a slightly higher impairment ratio than medium-sized companies.
【作者单位】： 广西财经学院金融系;中国人民银行南宁中心支行;
【分类号】：F233;F224
，
本文编号：2418268
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