Self-insurance: Should corporations make disclosures?

Self-insurance: Should corporations make disclosures?

More companies are self‐insuring to cut costs. But what are the advantages and disadvantages? And should corporations make disclosures for self‐insurance?

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Bibliographische Detailangaben
Veröffentlicht in:The Journal of corporate accounting & finance 1997-12, Vol.8 (2), p.133-138
Hauptverfasser: Kreuze, Jerry G., Newell, Gale E., Langsam, Sheldon A.
Format: Artikel
Sprache:eng
Schlagworte:
Accounting procedures
Advantages
Disadvantages
Disclosure
Financial statements
Self insurance
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Beschreibung
Zusammenfassung:More companies are self‐insuring to cut costs. But what are the advantages and disadvantages? And should corporations make disclosures for self‐insurance?
ISSN:1044-8136
1097-0053
DOI:10.1002/jcaf.3970080211