62 The Impact of IFRS 9 and IFRS 17 on the Regulation and Management of the Taiwan Life Insurance Industry: A Preliminary Anlysis Author Biography Linus Fang-Shu Chan Linus Fang-Shu Chan is an associate professor of the Department of Financial Engineering and Actuarial Mathematics at Soochow University. His research interests include asset and liability management, solvency regulation, and actuarial valuation. He has published in The Geneva Risk and Insurance Review, Academia Economic Papers, Journal of Financial Studies, Management Review, and NTU Management Review. *Jin-Lung Peng Jin-Lung Peng is a professor of the Department of Risk Management and Insurance at National ChengChi University. His research interests include bancasurance, information asymmetry, and financial holding company. He has published in Journal of Banking & Finance, Journal of Financial Studies, The Geneva Risk and Insurance Review, The Geneva Papers on Risk and Insurance - Issues and Practice, The North-American Journal of Economics and Finance, Journal of Insurance Issue, Management Review, and NTU Management Review. Cheng-Hsien Tsai Cheng-Hsien Tsai is a professor of the Department of Risk Management and Insurance at National ChengChi University. His research interests include insurance financial management, asset and liability management, mortality modeling, and solvency regulation. He has published in Journal of Risk and Insurance, Insurance: Mathematics and Economics, Pacific-Basin Finance Journal, Risk Management and Insurance Review, Academia Economic Papers, Journal of Financial Studies, North American Actuarial Journal, and NTU Management Review. *E-mail: jlpeng@nccu.edu.tw The authors are grateful to the financial support of Ministry of Science and Technology (project number: MOST 105-2410-H-004-070-MY3) and Research Center on the Sustainable Development of Insurance Industries (SDII). We would like to thank Mr. Ping-Chien Weng for his competent assistance in Monte Carlo simulations when he was a research assistant of SDII. We appreciate the review reports of the two referees that lead us to improve the accuracy, content, and readability of the paper.
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