Many firms chose to transfer insurable risk to the capital markets through the creation of a financial instrument is called Copyright Connor Harrison 2023 Reinsurance Securitization of risk Enterprise risk management Financial risk management Eirene oversees accounting at Buckhead Insurance Company. Buckhead is a publiclytraded insurer. In describing her job, Eirene said, "There aren't too many businesses where you are required to keep two sets of books." Eirene's comment most likely refers to her company Copyright Connor Harrison 2023 Preparing one set of records using statutory accounting and another set using GAAP accounting Preparing one set of records for the insurer's managers and another set for the policyholders Preparing one set of books for the insurer and another set for the Internal Revenue Service Preparing one set of books for the insurer and another set for the investors.