【摘要】：基于2011~2013年季度面板數(shù)據(jù)的實(shí)證分析表明,無論是宏觀經(jīng)濟(jì)周期因素還是其他非周期因素引起的資產(chǎn)減值,都與保險公司的資產(chǎn)規(guī)模密切聯(lián)系在一起。其中,經(jīng)濟(jì)周期因素引致的資產(chǎn)減值損失呈現(xiàn)順周期的特征。該特征的強(qiáng)弱程度與資產(chǎn)規(guī)模相關(guān)聯(lián),而且包含門限效應(yīng)。保險公司應(yīng)該根據(jù)資產(chǎn)規(guī)模的變化執(zhí)行動態(tài)的、有差別的減值準(zhǔn)備。在其他條件相同的情況下,大公司與小公司的減值準(zhǔn)備比率應(yīng)該略高于中等規(guī)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.
【作者單位】： 廣西財經(jīng)學(xué)院金融系;中國人民銀行南寧中心支行;
【分類號】：F233;F224
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本文編號：2418268