- J.D. Cummins, R.D. Phillips (2003), Estimating the Cost of Equity Capital for Property Liability Insurers”, June, available at SSRN: https://ssrn.com/abstract=420920 or http://dx.doi.org/10.2139/ssrn.420920 .
- J. Hancok, P. Huber & P. Koch (2001), The Economics of Insurance: How Insurers Create Value for Shareholders, Zurich, Swiss Re Technical Publishing.
- H.M. Ng & E. Varnell (2003), « Frictional costs », Presentation to the Staple Inn Actuarial Society.
- Swiss Re (2005), Insurers’ cost of capital and economic value creation, Sigma n° 3.
- P. Thomas (2014), Principes de finance d’entreprise : corporate finance, création de valeur, RB Édition.