Relevant bibliographies by topics / Embedded value (EV)

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Academic literature on the topic 'Embedded value (EV)'

Author: Grafiati
Published: 4 June 2021
Last updated: 9 February 2022

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Journal articles on the topic "Embedded value (EV)"

1

El-Gazzar, Samir M., Rudolph A. Jacob, and Scott P. McGregor. "The Relative and Incremental Valuation Effects of Embedded Value Disclosure by Life Insurers: Evidence from Cross-Listed Firms in the U.S." Accounting Horizons 29, no. 2 (December 1, 2014): 327–39. http://dx.doi.org/10.2308/acch-51015.

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SYNOPSIS European life insurers began disclosing embedded value information (EV) over a decade ago due to concerns with traditional local accounting standards. EV is an estimate of the present value of future net cash flows from in-force life insurance business. However, U.S.-based life insurers have yet to adopt this disclosure, although several surveys and empirical studies suggest that EV disclosure provides valuable information in assessing life insurers' performance. This paper examines the incremental valuation effects of EV disclosure in the presence of U.S. GAAP. We utilize a sample of cross-listed life insurers as surrogates to assess the valuation effects of EV disclosures for U.S. life insurers. Our empirical results show a higher association between EV and stock market prices than those of traditional accounting metrics such as earnings or book value. The results also show that EV has incremental explanatory power beyond those of traditional U.S. GAAP accounting measures. Our findings provide vital input to FASB and IASB as they currently engage in a joint project to develop uniform globally acceptable, comparable accounting standards for life insurers.
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2

Pandey, Ravindra, Jun Zuo, and A. Barry Kunz. "Derivation of interionic potentials using embedded quantum-mechanical clusters: Cation and anion impurities in MgO." Journal of Materials Research 5, no. 3 (March 1990): 623–28. http://dx.doi.org/10.1557/jmr.1990.0623.

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The ICECAP methodology is used to derive interionic potentials of some cation and anion impurities in MgO, namely, Li+, Na+, K+, Be2+, H−, S2−, and O2−. Analysis is given of the defect energies obtained by using the derived impurity potentials. Based on the available experimental data, comparison is made to justify the reliability of the derived impurity potential for Be2+. The calculated activation energy for Be2+ diffusion comes out to be 1.54 eV as compared to the experimental value of 1.60 eV, which is considered to be very satisfactory.
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3

Préfontaine, Jacques, Jean Desrochers, and Lise Godbout. "The Informational Content Of Voluntary Embedded Value (EV) Financial Disclosures By Canadian Life Insurance Companies During The Recent Period Of Market Turmoil." International Business & Economics Research Journal (IBER) 10, no. 4 (March 30, 2011): 1. http://dx.doi.org/10.19030/iber.v10i4.4179.

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The informational content and relevance to external stakeholders of voluntary financial disclosures by commercial banks is now becoming more widely recognized. For instance, banks voluntary disclosures of liquidity, interest rate and market risk metrics have been found to be closely associated with market value of equity and credit ratings. So far, there has been very scarce published research on investigating the informational content and relevance to external stakeholders of voluntary financial disclosures by life insurance companies during the recent period of market turmoil. In order to improve upon this situation, this paper updates previous findings and reports on the informational content of voluntary embedded value (EV) financial disclosures by Canadian life insurance companies during the 2000-2010 time period. As opposed to traditional statutory balance sheet and earnings reporting, EV voluntary disclosure attempts to estimate the present value of future earnings generated by a life insurers current book of various insurance businesses. The preliminary results presented in this study indicate that recent EV voluntary financial disclosures failed to communicate intrinsic informational content and to provide value relevance to external stakeholders in the sense that they were not found to be closely associated with life insurers market value of equity and credit ratings during the recent 2007-2010 period of market turmoil.
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Jacob, Rudolph A., Samir El-Gazzar, and Scott McGregor. "Evolution of financial reporting of life insurers." Journal of Financial Regulation and Compliance 25, no. 1 (February 13, 2017): 56–72. http://dx.doi.org/10.1108/jfrc-02-2016-0012.

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Purpose This paper aims to examine the capital market effects and predominance of unregulated embedded value (EV) financial reporting in the life insurance industry in foreign domestic markets, and US markets for foreign firms that cross-list in the USA. Design/methodology/approach Recent empirical archival data are analyzed and evaluated to determine the incremental and relative value relevance of an unregulated valuation metric that is disclosed by life insurers. Findings The findings support the proposition that EV is valuable supplemental information in foreign domestic markets, and in US markets for foreign life insurers that cross-list in the USA. Given that International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) are engaged in projects to improve accounting standard for insurance companies, and have faced criticism with the existing drafts on this issue, the two institutions ought to consider the valuation relevance of EV disclosures. Moreover, this analysis strongly suggests that financial analysts in the USA should consider EV in valuing life insurers’ stocks. Practical implications The findings discussed in this paper are of special interest to financial reporting policy makers, financial analysts, firm compensation committees and managers, and academics. Originality/value This paper contributes to the extant literature by providing recent evidence that suggests that EV, an unregulated fair value market-driven metric, is more value-relevant than traditional earnings metrics such as earnings and book value. It is the only study that we are cognizant of that critically examines the recent empirical literature on this evolving issue.
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Azmi, N. A., Md Rahim Sahar, and Sib Krishna Ghoshal. "Optical Absorption of Nd3+ Doped Tellurite Glass Containing Ag Nanoparticles." Advanced Materials Research 895 (February 2014): 236–40. http://dx.doi.org/10.4028/www.scientific.net/amr.895.236.

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Understanding the optical properties of rare earth doped tellurite glasses with embedded metallic nanoparticles (NPs) are promising for photonics. Series of Nd3+ doped tellurite glasses containing Ag NPs having chemical composition (70-x)Te2O3-10MgO-20Li2CO3-0.5Nd2O3-xAg, where 0.0 x 1.0 mol% are synthesized. Their optical properties are measured using UV-Vis-NIR spectroscopy. The absorption spectra exhibits nine absorption bands in the wavelength range of 300-900 nm are obtained and the glass showed light emission due to 4F3/2 4I9/2 transition. The values of optical band gap Eopt and Urbach energy Eu are evaluated from the absorption band. The value of Eopt is found to lie between 2.78 and 2.91 eV for the direct transition whereas the Eu values lie between 0.27 and 0.37 eV. The optical behavior of the samples is studied with varying Ag NPs content and the results are compared with similar studies.
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HARBICH, W., Y. BELYAEV, R. KLEIBER, and J. BUTTET. "OPTICAL SPECTROSCOPY OF SIZE-SELECTED SILVER CLUSTERS EMBEDDED IN SOLID NEON: A CLUSTER-SUPPORT INTERACTION STUDY." Surface Review and Letters 03, no. 01 (February 1996): 1147–52. http://dx.doi.org/10.1142/s0218625x96002059.

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Silver ions comprising 8, 11, 20, and 21 atoms have been produced by sputtering, mass-selected in a quadrupole mass filter and deposited at 30-eV landing energy together with neon on a 5-K sapphire support. The absorption spectra show results similar to the system Ag n / argon , but are better resolved. The spectra are compared to gas-phase depletion data and to corresponding sodium clusters. The matrix shift is analyzed and a value of the gas-phase position of the spectra is given.
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Fedrigo, S., W. Harbich, and J. Buttet. "MEDIA EFFECTS ON THE OPTICAL ABSORPTION SPECTRA OF SILVER CLUSTERS EMBEDDED IN RARE GAS MATRICES." International Journal of Modern Physics B 06, no. 23n24 (December 1992): 3767–71. http://dx.doi.org/10.1142/s0217979292001821.

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The optical absorption of small mass selected Agn -clusters (n=7, 11, 15, 21) embedded in solid Ar, Kr and Xe has been measured. The absorption spectra show 1 to 3 major peaks between 3 and 4.5 eV, depending on the cluster size. Changing the matrix gas Ar→Kr→Xe induces a redshift which is comparable for all sizes studied and does not affect the main structure of the absorption spectra. We propose a scheme to estimate the gas phase value of the absorption energies which is in fair agreement with an estimation obtained by a simple model based on a Drude metal.
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8

Grishakov, Konstantin S., Konstantin P. Katin, and Mikhail M. Maslov. "Theoretical Studies of the Stone-Wales Defect in C36 Fullerene Embedded inside Zigzag Carbon Nanotube." Advances in Physical Chemistry 2016 (November 1, 2016): 1–4. http://dx.doi.org/10.1155/2016/1862959.

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We apply density functional theory at PBE/6-311G(d) level as well as nonorthogonal tight-binding model to study the Stone-Wales transformation in C36 fullerene embedded inside the (14,0) zigzag carbon nanotube. We optimize geometries of two different isomers with the D2d and the D6h symmetries and the transition state dividing them. The mechanism of Stone-Wales transformation from D2d to D6h symmetry for the encapsulated C36 is calculated to be the same as for the isolated one. It is found that the outer carbon wall significantly stabilizes the D6h isomer. However, carbon nanotube reduces the activation barrier of Stone-Wales rearrangement by 0.4 eV compared with the corresponding value for the isolated C36.
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9

Julg, André, and Odette Julg. "Spherical box model and reduction of Coulomb interactions in the crystal field theory of 3dn ions." Canadian Journal of Chemistry 63, no. 7 (July 1, 1985): 1955–59. http://dx.doi.org/10.1139/v85-323.

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With an accuracy of 0.1 eV, all the electron transitions in any 3d transition element and in the corresponding ions, isolated or inside a crystal, can be obtained with the Hartree–Fock model by using hydrogen d orbitals with suitable effective charges ζ. When the ion is embedded in a crystal, the value of ζ is generally weaker than that in the isolated state. For a given ion, the value of the reduction factor depends on the nature of the crystal. This phenomenon is explained by the boundaries imposed on the ion by the presence of the first neighboring ions (box effect). The application to some crystals (oxides and carbonates) corroborates this interpretation. An empirical relationship between the size of the ion and that of the cavity in which it is confined is proposed.
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Zielony, Eunika, Ewa Płaczek-Popko, and Grzegorz Karczewski. "Dielectric Response of ZnTe–Ti/Al Schottky Junctions with CdTe Quantum Dots Studied by Impedance Spectroscopy." Crystals 10, no. 3 (March 6, 2020): 170. http://dx.doi.org/10.3390/cryst10030170.

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The electrical properties of ZnTe–Ti/Al Schottky junctions were investigated by the impedance spectroscopy (IS) method. Current-voltage (I-V) and capacitance-voltage (C-V) measurements were also performed. The studied samples were the CdTe quantum dot structures embedded in ZnTe matrix and a reference ZnTe sample without quantum dots. C-V characteristics confirmed the presence of quantum dots (QDs) in the structures. Electric modulus and impedance data were analyzed. IS studies proved that long-range conductivity governs the relaxation processes in the junctions. For both samples, the data were fitted with a simple RC circuit composed of a depletion layer capacitance in parallel with bulk resistance and a series resistance of contacts. The activation energy of the relaxation process observed for the reference sample obtained from the Arrhenius plot of the resistance, imaginary impedance, and electric modulus equals 0.4 eV at zero bias. For the quantum dot sample, the value of activation energy determined with the help of the same methods equals 0.2 eV. In conclusion, it was assumed that the relaxation processes for the reference sample are attributed to the trap present in ZnTe host material, whereas those observed for the QD structure are assigned to the deep level associated with defects located close to the QDs created during their growth.
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Dissertations / Theses on the topic "Embedded value (EV)"

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Pienaar, Adrian Cecil Semino. "Value-based management : an assessment of the application in a mining company / Adrian Pienaar." Thesis, North-West University, 2008. http://hdl.handle.net/10394/4012.

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If a programme which intends to measure performance is to work successfully in an organisation, it is necessary to understand the contingent factors that need to be in place regardless of philosophical beliefs. It must be integrated with the overall strategy of the business; all approaches to performance measurement emphasise the alignment of objectives, measures, strategic decision making and rewards. This is crucial, as it is not possible to measure performance unless it is clear what an organisation is trying to achieve. Value-based management (VBM) is a powerful management framework with the aim to focus all managerial processes on shareholder wealth creation. It therefore encourages all staff levels within the organisation to focus on value creation. Various metrics have been developed to measure the value creation process within the organisation. The application of VBM principles at the lower levels within the organisation is critical to ensure that lower level staff applies value-creating principles in their daily jobs. Anglo Platinum has also adopted VBM, which will help the organisation to enhance decision-making and ensure pursuing strategies that maximise value. Anglo VBM is a management system which will enable the company to significantly improve the quality and speed of decision-making and to drive performance and profitable growth. It requires a detailed understanding of where and why value is created or consumed within the businesses through assembling a comprehensive fact base. A quantitative study was done to collect primary data through the use of standardised questionnaires that were distributed to respondents at Bleskop and Brakspruit shafts as well all the accountants at Rustenburg Platinum Mine, which forms part of Anglo Platinum. The results from this study indicate that there is a low understanding of VBM as well as a strong focus on business unit objectives and on short-term goals. A key recommendation would be to use incentive mechanisms to be aligned to VBM.
Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2009.
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