search query: @author Nunamaker, T. R. / total: 2
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| Author: | Truitt, J. F. Nunamaker, T. R. |
| Title: | Self-insurance should be accrued. |
| Journal: | Management Accounting (New York)
1987 : MAR, VOL. 68:9, p. 62-65 |
| Index terms: | INSURANCE EXPENDITURE COMPANIES FINANCIAL RISK |
| Language: | eng |
| Abstract: | A review of the lack of available or affordable insurance coverage that has led to a growth of self-insurance, with the argument that self-insurance should be recognized as a legitimate expense in financial statements to be consistent with the current treatment of other after-costs, such as pensions, bad debts and warranties. The authors point out that the current insurance crisis was caused by excessive capacity, the legal system, dollar underwriting and greed. |
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