Concepedia

Premium Accounting

Premium Accounting is a specialized component of insurance accounting that systematically records, measures, and reports the revenue derived from insurance contracts over their coverage period, distinguished by its focus on the recognition, deferral, and allocation of premium income in accordance with accrual accounting principles and regulatory requirements.

19

Publications

832

Citations

45

Authors

23

Institutions

Publications per year

2017–2026

6

Variants

Premiums Accounting

Parents

Children

Publications

19

Machine learning improves accounting estimates: evidence from insurance payments

Kexing Ding, Baruch Lev, Xuan Peng et al. · Review of Accounting Studies · 2020 · 189 citations

, , +5

Weighted premium calculation principles

Edward Furman, Ričardas Zitikis · Insurance Mathematics and Economics · 2007 · 148 citations

, , +6

Does CSR impact premiums in M&A transactions?

Mathieu Gomes, S. Marsat · Finance research letters · 2017 · 121 citations · Full text

, , +6

Analysis and Valuation of Insurance Companies

Doron Nissim · SSRN Electronic Journal · 2010 · 47 citations · Full text

, , +17

Health insurance sector in India: an analysis of its performance

Madan Mohan Dutta · Vilakshan – XIMB Journal of Management · 2020 · 43 citations · Full text

, , +17

1–5 of 19

Authors

45

  1. KR
    Kathy R. Petroni

    Michigan State University, United States

    2 publications · 58 citations

    2

    h-index

  2. RZ
    Ričardas Zitikis

    Western University, Canada

    2 publications · 162 citations

    2

    h-index

  3. EF
    Edward Furman

    York University, Canada

    2 publications · 162 citations

    2

    h-index

  4. DA
    Douglas A. Shackelford

    University of North Carolina at Chapel Hill, United States

    2 publications · 58 citations

    2

    h-index

  5. ML
    M. Lanari-Boisclair

    1 publications · 11 citations

    1

    h-index

1–5 of 45

Institutions

23

  1. York University

    Toronto, Canada

    2 h-index

    2 publications

    162 citations

  2. Michigan State University

    East Lansing, United States

    2 h-index

    2 publications

    58 citations

  3. Western University

    London, Canada

    2 h-index

    2 publications

    162 citations

  4. Southwestern University

    Georgetown, United States

    1 h-index

    2 publications

    378 citations

  5. Université Clermont Auvergne

    Clermont-Ferrand, France

    1 h-index

    2 publications

    242 citations

  6. Florida State University

    Tallahassee, United States

    1 h-index

    1 publications

    19 citations

  7. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    1 h-index

    1 publications

    43 citations

  8. Rutgers, The State University of New Jersey

    New Brunswick, United States

    1 h-index

    3 publications

    567 citations

1–8 of 23

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 76 citations

    3

    h-index

  2. The Accounting Review

    2 publications · 62 citations

    2

    h-index

  3. Insurance Mathematics and Economics

    2 publications · 161 citations

    2

    h-index

  4. Finance research letters

    1 publications · 121 citations

    1

    h-index

  5. Vilakshan – XIMB Journal of Management

    1 publications · 43 citations

    1

    h-index

1–5