Details about Pierre-Emmanuel Thérond

Access statistics for papers by Pierre-Emmanuel Thérond.

Last updated 2024-05-07. Update your information in the RePEc Author Service.

Short-id: pth190

Working Papers

2021

1. Approche grand angle du biais d'optimisme
   Post-Print, HAL
2. Discount Rates in Accounting: How Practitioners Depart the IFRS Maze. Towards the End of Determinism in Accounting
   Post-Print, HAL

2020

3. IFRS 17: The level of aggregation in the accounting representation of the insurance business
   (IFRS 17: le niveau d'agrégation dans la représentation comptable de l'assurance)
   Working Papers, HAL
4. IFRS 17: the sticking point of annual cohorts
   Post-Print, HAL
5. Modelling net carrying amount of shares for market consistent valuation of life insurance liabilities
   Post-Print, HAL View citations (3)
   See also Journal Article Modelling Net Carrying Amount of Shares for Market Consistent Valuation of Life Insurance Liabilities, Methodology and Computing in Applied Probability, Springer (2020) View citations (3) (2020)
6. New developments in language issues in accounting regulation: likelihood terms and the certainty of uncertainty
   Post-Print, HAL
   Also in Working Papers, HAL (2019)

2019

7. A Reduced-Form Model for A Life Insurance’s Net Asset Value
   Post-Print, HAL
8. Discount rates in IFRS: how practitioners depart the IFRS maze
   Working Papers, HAL
9. La certitude de l'incertitude au cœur des normes comptables internationales: une étude expérimentale et linguistique
   Post-Print, HAL
10. La valeur temps de l'argent: les enjeux des taux d'actualisation
    Post-Print, HAL
11. L’essor des évaluations financières dans la fabrique des villes
    Post-Print, HAL
12. Testing the Martingale Hypothesis in a Risk-Neutral Economic Scenarios Generator
    Post-Print, HAL
13. The Certainty of uncertainty in accounting standards: a bilingual experiment and survey
    Post-Print, HAL
    Also in Post-Print, HAL (2018)

2018

14. Age-Specific Adjustment of Graduated Mortality
    Post-Print, HAL View citations (4)
    See also Journal Article AGE-SPECIFIC ADJUSTMENT OF GRADUATED MORTALITY, ASTIN Bulletin, Cambridge University Press (2018) View citations (5) (2018)
15. Best estimate mortality tables: credibility approaches
    Post-Print, HAL
16. Modelling equity securities impairment for market consistent valuation of life insurance liabilities
    Post-Print, HAL
    Also in Post-Print, HAL (2018)
17. Modélisation de la longévité de populations d’assurés: une approche par crédibilité
    Post-Print, HAL
18. Solvency ratio proxy methodology for risk management pruposes
    Post-Print, HAL
19. Théories et pratiques du taux d’actualisation: Une approche cohérente ? Le taux d’actualisation dans la normalisation comptable internationale
    Working Papers, HAL
20. Théories et pratiques du taux d’actualisation: Une approche cohérente? Le taux d’actualisation dans la normalisation comptable internationale, Autorité des Normes Comptables
    Working Papers, HAL

2017

21. Alarm System for Credit Losses Impairment under IFRS 9
    Post-Print, HAL
    Also in Post-Print, HAL (2016)
    Post-Print, HAL (2014)
22. Dette souveraine et assurance: intérêts croisés
    Post-Print, HAL
23. Tables de mortalité best estimate: une approche par crédibilité
    Post-Print, HAL
24. The dynamic construction of uncertainty perceptions across languages and in financial reporting: a bilingual experimentation and online survey
    Post-Print, HAL
25. The instable need in accounting information: a bilingual survey and experimentation
    Post-Print, HAL

2016

26. A Credibility Approach of the Makeham Mortality Law
    Post-Print, HAL View citations (4)
27. About Market Consistent Valuation in Insurance
    Post-Print, HAL
28. Communication financière: le prochain défi des assureurs
    Post-Print, HAL
29. Data Science en assurance: une brève incitation
    Post-Print, HAL
30. En quoi la norme comptable influence-t-elle le choix des indicateurs de risque et de performance ?
    Post-Print, HAL
31. Travaux du GT proxy Solvabilité II
    Post-Print, HAL
32. Tree-based censored regression with applications in insurance
    Post-Print, HAL View citations (8)
33. Weighted CART algorithm for censored data
    Post-Print, HAL

2015

34. Arbres de régression et de classification (CART)
    Post-Print, HAL View citations (1)
35. Assurance et actuariat: éléments de perspective
    Post-Print, HAL
36. Les taux bas: changement de paradigme ?
    Post-Print, HAL View citations (1)
37. Mortality: a statistical approach to detect model misspecification
    Post-Print, HAL View citations (2)
    Also in Post-Print, HAL (2013)
38. Role of models in insurance regulation and financial reporting
    Post-Print, HAL
39. Some characteristics of an equity security next-year impairment
    Post-Print, HAL View citations (5)
    Also in Post-Print, HAL (2014)
    Post-Print, HAL (2013)
    See also Journal Article Some characteristics of an equity security next-year impairment, Review of Quantitative Finance and Accounting, Springer (2015) View citations (5) (2015)

2014

40. Ambiguïté et impact sur les prises de décisions en univers incertain
    Post-Print, HAL
41. Distortion risk measures, ambiguity aversion and optimal effort
    Post-Print, HAL View citations (2)
    See also Journal Article DISTORTION RISK MEASURES, AMBIGUITY AVERSION AND OPTIMAL EFFORT, ASTIN Bulletin, Cambridge University Press (2014) View citations (2) (2014)
42. Dépréciation comptable d’actifs financiers – problématiques et principaux résultats obtenus
    Post-Print, HAL
43. Dépréciations d'actifs financiers en IAS 39: quelques caractéristiques
    Post-Print, HAL
44. Survival Analysis
    Post-Print, HAL

2013

45. Ambiguïté et aversion à l'incertitude
    Post-Print, HAL

2012

46. Les risques, les assurances et la normalisation
    Post-Print, HAL

2011

47. MODEL RISK AND DETERMINATION OF SOLVENCY CAPITAL IN THE SOLVENCY 2 FRAMEWORK
    Post-Print, HAL
48. Modélisation statistique des phénomènes de durée
    Post-Print, HAL
49. Optimal strategies of hedging portfolio of unit-linked life insurance contracts with minimum death guarantee
    Post-Print, HAL

2010

50. Appétence au risque: intégration au pilotage d'une société d'assurance
    Post-Print, HAL
51. Modèles financiers en assurance - Analyses de risque dynamiques
    Post-Print, HAL View citations (1)

2009

52. Rentes en cours de service: un nouveau critère d'allocation d'actif
    Post-Print, HAL
53. Scénarios économiques en assurance - Modélisation et simulation
    Post-Print, HAL View citations (3)

2008

54. Ifrs, solvabilité 2, IFRS, embedded value: quel traitement du risque ?
    Post-Print, HAL View citations (1)
55. Mesure et gestion des risques d'assurance
    Post-Print, HAL
56. Perturbations extrêmes sur la dérive de mortalité anticipée
    Post-Print, HAL
57. Évaluation de contrats d'assurance vie en euros: une problématique actuelle
    Post-Print, HAL

2007

58. Allocation d'actifs selon le critère de maximisation des fonds propres économiques en assurance non-vie: présentation et mise en oeuvre dans la réglementation française et dans un référentiel de type Solvabilité 2
    Post-Print, HAL View citations (1)
59. Pilotage d'un régime de rentes viagères
    Post-Print, HAL
60. Provisions techniques et capital de solvabilité d'une compagnie d'assurance: méthodologie d'utilisation de Value-at-Risk
    Post-Print, HAL

2006

61. Modèles de durée - Applications actuarielles
    Post-Print, HAL View citations (3)

2005

62. Asset allocation: new constraints induced by the Solvency II project
    Post-Print, HAL
63. Impact of the asset jumps in insurance: IFRS / Solvency II
    Post-Print, HAL
64. Modèles financiers en assurance
    Post-Print, HAL View citations (3)
65. Simulation de trajectoires de processus continus
    Post-Print, HAL View citations (3)
66. Solvency II, IFRS: l'impact des modèles d'actifs retenus
    Post-Print, HAL

2004

67. Allocation d'actifs d'un régime de rentiers en cours de service
    Post-Print, HAL
68. Approche scientifique des logiciels DFA
    Post-Print, HAL
69. Asset allocation of a pension scheme during the decumulation phase
    Post-Print, HAL
70. Financial Risk Management of a Defined Benefit Plan
    Post-Print, HAL
71. IAS 19 & 26 et les engagements à l’égard du personnel
    Post-Print, HAL
72. Les principes de valorisation des engagements sociaux
    Post-Print, HAL View citations (1)

2003

73. Impact des futures normes IFRS sur la tarification et le provisionnement des contrats d'assurance vie: mise en oeuvre de méthodes par simulation
    Working Papers, HAL View citations (1)
74. Évaluation de l'engagement de l'entreprise associé à un plan de stock-options
    Post-Print, HAL

Journal Articles

2020

1. Modelling Net Carrying Amount of Shares for Market Consistent Valuation of Life Insurance Liabilities
   Methodology and Computing in Applied Probability, 2020, 22, (2), 711-745 View citations (3)
   See also Working Paper Modelling net carrying amount of shares for market consistent valuation of life insurance liabilities, Post-Print (2020) View citations (3) (2020)

2019

2. A TREE-BASED ALGORITHM ADAPTED TO MICROLEVEL RESERVING AND LONG DEVELOPMENT CLAIMS
   ASTIN Bulletin, 2019, 49, (3), 741-762 View citations (9)
3. A TREE-BASED ALGORITHM ADAPTED TO MICROLEVEL RESERVING AND LONG DEVELOPMENT CLAIMS – ERRATUM
   ASTIN Bulletin, 2019, 49, (3), 919-919 View citations (1)

2018

4. AGE-SPECIFIC ADJUSTMENT OF GRADUATED MORTALITY
   ASTIN Bulletin, 2018, 48, (2), 543-569 View citations (5)
   See also Working Paper Age-Specific Adjustment of Graduated Mortality, Post-Print (2018) View citations (4) (2018)

2015

5. Some characteristics of an equity security next-year impairment
   Review of Quantitative Finance and Accounting, 2015, 45, (1), 111-135 View citations (5)
   See also Working Paper Some characteristics of an equity security next-year impairment, Post-Print (2015) View citations (5) (2015)

2014

6. DISTORTION RISK MEASURES, AMBIGUITY AVERSION AND OPTIMAL EFFORT
   ASTIN Bulletin, 2014, 44, (2), 277-302 View citations (2)
   See also Working Paper Distortion risk measures, ambiguity aversion and optimal effort, Post-Print (2014) View citations (2) (2014)

2011

7. Optimal strategies for hedging portfolios of unit-linked life insurance contracts with minimum death guarantee
   Insurance: Mathematics and Economics, 2011, 48, (2), 161-175