Forestalling capital regulation or masking financial weakness? Evidence from loss reserve management in the property–liability insurance industry
Author:
Publisher
Springer Science and Business Media LLC
Subject
Finance,General Business, Management and Accounting,Accounting
Link
http://link.springer.com/article/10.1007/s11156-017-0636-y/fulltext.html
Reference44 articles.
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2. Beaver WH, McNichols MF (1998) The characteristics and valuation of loss reserves of property casualty insurers. Rev Account Stud 3:73–95
3. Beaver WH, McNichols MF, Nelson KK (2003) Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry. J Account Econ 35:347–376
4. Bergstresser D, Philippon T (2006) CEO incentives and earnings management. J Financ Econ 80:511–529
5. Bernard VL, Skinner DJ (1996) What motivates managers’ choice of discretionary accruals? J Account Econ 22:313–325. doi: 10.1016/S0165-4101(96)00431-4
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