Management of the Loss Reserve Accrual and the Distribution of Earnings in the Property-Casualty Insurance Industry
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Elsevier BV
Reference6 articles.
1. Research design issues in earnings management studies;M F Mcnichols;Journal of Accounting and Public Policy,2000
2. Evidence of earnings management from the provision for bad debts;M F Mcnichols;Journal of Accounting Research,1988
3. Coordination of Earnings, Regulatory Capital and Taxes in Private and Public Companies
4. Rate regulation, competition, and loss reserve discounting by propertycasualty insurers;K K Nelson;The Accounting Review,2000
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