Earnings quality in the insurance companies. A perspective view of the changes expected by IFRS 17

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Keywords: Earnings Quality, Insurance Contracts, Insurance Companies, IFRS 17, Earnings Smoothness

JEL Classification: M41

Received: 14.12.2018

Accepted: 09.01.2019

How to cite: Arduini, S. (2019). Earnings quality in the insurance companies. A perspective view of the changes expected by IFRS 17. Corporate Governance: Search for the Advanced Practices, 36-38. https://doi.org/10.22495/cpr19a8