Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry
Author:
Publisher
Elsevier BV
Subject
Economics and Econometrics,Finance,Accounting
Reference18 articles.
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4. Earnings management;Dechow;Accounting Horizons,2000
5. Earnings management to exceed thresholds;Degeorge;Journal of Business,1999
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1. Investment in big data analytics and loss reserve accuracy: evidence from the U.S. property-liability insurance industry;The Geneva Papers on Risk and Insurance - Issues and Practice;2024-08-02
2. In-House Provision of Corporate Services: The Case of Property Casualty Insurers and In-House Actuarial Loss Reserve Certification;NTU MANAG REV;2024
3. Takeover Threats, Job Security Concerns, and Earnings Management;The Accounting Review;2023-11-01
4. Gender Differences in Reserving Conservatism;North American Actuarial Journal;2023-10-23
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