Ajustement des capitaux propres réels pour la détermination de la marge de solvabilité, en vue d’éliminer le biais d’agence introduit par l’État en faveur des dirigeants des compagnies d’assurances au détriment de leurs actionnaires – Cas du Maroc
Bibliographic record
Abstract
La théorie classique de l’agence n’intègre pas l’intervention de l’État en faveur d’une partie sur l’autre dans le rapport entre principal / agent. Or au Maroc, nous avons observé que les normes de solvabilité dans le secteur des assurances, basées sur une formule standard, se traduisent par une mobilisation excessive des flux de trésorerie disponibles entre les mains des managers. Ce faisant, elle déséquilibre la relation d’agence au détriment des actionnaires. Nos travaux de recherche ont permis d’identifier quantitativement ce biais, d’observer la réaction des actionnaires qui en résulte et de proposer des retraitements à la formule standard de nature à l’éliminer. Nous avons ensuite appliqué ces retraitements au cas réel d’une compagnie d’assurances au Maroc et constaté que ces retraitements permettaient effectivement d’éliminer ce biais.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.006 | 0.031 |
| Meta-epidemiology (narrow) | 0.001 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.003 | 0.003 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.001 | 0.002 |
| Insufficient payload (model declined to judge) | 0.008 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".