Determinants of the issuance of hybrid securities by insurers from the perspective of IAS 32
Abstract This study aims to evaluate the relationship between the issuance of hybrid financial instruments by insurance firms and various potential determinants. Specifically, it investigates how factors such as asset size, cost of capital, duration gaps, effective tax rates, and liquidity and solve...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade de São Paulo
2025-04-01
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| Series: | Revista Contabilidade & Finanças |
| Subjects: | |
| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772025000100507&lng=en&tlng=en |
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