期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2020
卷号：9
期号：2
页码：42-44
DOI：10.5923/j.ijfa.20200902.03
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：This article was reviewed with the aim of examining the concept of EV, the implications of voluntary disclosure and the adoption of the concept in financial reporting of life insurance companies. It is also aimed to evaluate the effects of this concept on capital market perception of such firms and hence the market value of their securities. The metrics of valuation applying this concept were also considered with the aim to confirm the applicability for all similar cases. To achieve this, the objectives of the authors were highlighted and the theoretical bases adopted examined. The methodology adopted was reviewed to assess suitability and likely effectiveness for the subject under review. Findings of the authors were evaluated in terms of how well they resolved the identified problems and stated objectives. This review adopted a descriptive cum narrative approach. The conclusions of the reviewed were assessed in terms of universal application by accounting standard setting bodies.
