Accounting Procedures, Market Data, Cash-Flow Figures, and Insolvency Classifications: The Case of the Insurance Industry.
比较了三种会计程序（法定会计原则、公认会计原则、市场价值与现金流量原则）在预测财产责任保险公司破产方面的有用性。
Abstract Compares the usefulness of three different accounting procedures for the prediction of insolvency among property-liability insurers. Statutory accounting principles; Generally accepted accounting principles; Market value- and cash-flow-based principles.