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From Hidden Reserves to Transparent Prudence: IFRS 17, Profit Recognition, and Institutional Diffusion in the Insurance Sector. Evidence from Albania and European Benchmarks.

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Title: From Hidden Reserves to Transparent Prudence: IFRS 17, Profit Recognition, and Institutional Diffusion in the Insurance Sector. Evidence from Albania and European Benchmarks.
Authors: Yryku, Esmeralda1 esmeralda.yryku@unitir.edu.al, Lamani, Diana2 diana.lamani@unitir.edu.al
Source: Acta Universitatis Danubius: Œconomica. 2025, Vol. 21 Issue 6, p20-49. 30p.
Database: Business Source Ultimate
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  Data: From Hidden Reserves to Transparent Prudence: IFRS 17, Profit Recognition, and Institutional Diffusion in the Insurance Sector. Evidence from Albania and European Benchmarks.
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  Data: <searchLink fieldCode="AR" term="%22Yryku%2C+Esmeralda%22">Yryku, Esmeralda</searchLink><relatesTo>1</relatesTo><i> esmeralda.yryku@unitir.edu.al</i><br /><searchLink fieldCode="AR" term="%22Lamani%2C+Diana%22">Lamani, Diana</searchLink><relatesTo>2</relatesTo><i> diana.lamani@unitir.edu.al</i>
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      – Code: eng
        Text: English
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        PageCount: 30
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      – TitleFull: From Hidden Reserves to Transparent Prudence: IFRS 17, Profit Recognition, and Institutional Diffusion in the Insurance Sector. Evidence from Albania and European Benchmarks.
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              Text: 2025
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