This study aims to see how company size, profitability, solvency and audit opinion affect delay for infrastructure, utility transportation companies listed on the Indonesia Stock Exchange (IDX) between 2016 2020. research method is quantitative descriptive. Purposive sampling was used in this study, a sample of 16 obtained. Descriptive statistics, classical assumption tests, multiple simple lin...

Following the EU Gender Directive, that obliges insurance companies to charge the same premium to policyholders of different genders, we address the issue of calculating solvency capital requirements (SCRs) for pure endowments and annuities issued to mixed portfolios. The main theoretical result is that, if the unisex fairness principle is adopted for the unisex premium, the SCR of the mixed po...


 Companies with positive corporate value trends are definitely attractive to investors. This is because a high company indicates the level of prosperity shareholders. Many things can affect company. study aims determine whether profitability, solvency, and inflation firm value. In this there were 84 property real estate industry populations listed on Indonesia Stock Exchange from 2019 202...

This paper examines the performance of the Morningstar Solvency Score, Morningstar's new accounting-ratio based metric for predicting bankruptcy, in comparison to the Altman Z-Score and Distance to Default models. Specifically we tested the following: 1. The ordinal ability of each model to distinguish companies most likely to file for bankruptcy from those least likely to file for bankruptcy a...

Aim: 1) To increase water solubility of indomethacin drug using mixed solvency approach. 2) To employ use of non toxic solubilizers for increasing solubility of a poorly water soluble drug. Study Design: Trial and error based experimental study. Place and Duration of Study: School of Pharmacy, Devi Ahilya Vishwavidyalaya, UTD, Takshashila Campus, Indore, India and College of Pharmacy, IPS Acade...

Delays in auditing financial reports within companies can be a cause of overall delays issuing company reports, but audits will necessary to ensure the accuracy and transparency published by companies. Many factors trigger emergence audit delay. So researchers want learn more about effect variables profitability, solvency, size, opinion, auditor reputation on delays. The researcher chose popula...

Can the usage of a risky numeraire with a greater than risk free expected return reduce the capital requirements in a solvency test? I will show that this is not the case. In fact, under a reasonable technical condition, there exists no optimal numeraire which yields smaller capital requirements than any other numeraire. 1 Statement and Proof of the Result Can the usage of a risky numeraire wit...

This research project analyses the Solvency Capital Requirement (SCR) calculation models applicable to Trade Credit Insurance Underwriting Risk. The current regulation, the Solvency II Directive (25/11/2009), is not restrictive in this regard and allows each insurer to use the model of SCR calculation which best suits its purpose, with the condition that it obtains authorization from the local ...

This paper describes the modeling of actual issues of Dutch pension funds with a multistage recourse ALM model. The main results of this paper are the accurate and yet compact modeling of indexation decisions and the implementation of the short term solvency requirement of the new regulatory rules for pension funds, which are called Financieel Toetsingskader.