Online Appendix for 'Accounting Rule–Driven Regulatory Capital Management and its Real Effects for U.S. Life Insurers'

5 Pages Posted: 6 Dec 2021 Last revised: 2 Jun 2022

See all articles by Qingkai Dong

Qingkai Dong

Hong Kong University of Science & Technology (HKUST)

Sehwa Kim

Columbia University - Columbia Business School

Stephen G. Ryan

New York University (NYU) - Leonard N. Stern School of Business

Date Written: June 2, 2022

Abstract

This is an Online Appendix to "Accounting Rule–Driven Regulatory Capital Management and its
Real Effects for U.S. Life Insurers." Available at SSRN: https://ssrn.com/abstract=3975641

Keywords: Life insurance; Reinsurance; Regulatory capital management; Real effects

JEL Classification: G22, G28, M41, M48

Suggested Citation

Dong, Qingkai and Kim, Sehwa and Ryan, Stephen G., Online Appendix for 'Accounting Rule–Driven Regulatory Capital Management and its Real Effects for U.S. Life Insurers' (June 2, 2022). Available at SSRN: https://ssrn.com/abstract=3975674 or http://dx.doi.org/10.2139/ssrn.3975674

Qingkai Dong

Hong Kong University of Science & Technology (HKUST) ( email )

Sehwa Kim (Contact Author)

Columbia University - Columbia Business School ( email )

3022 Broadway
New York, NY 10027
United States

Stephen G. Ryan

New York University (NYU) - Leonard N. Stern School of Business ( email )

44 West 4th Street, Suite 10-73
New York, NY 10012-1118
United States
212-998-0020 (Phone)

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