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The effect of accounting for income tax uncertainty on tax‐deductible loss accruals for private insurers

  • Published:2021-10-26 Issue: Volume: Page:
  • ISSN:0022-4367
  • Container-title:Journal of Risk and Insurance
  • language:en
  • Short-container-title:Journal Risk and Insurance

Author:

Cheng Jiang1ORCID,Chow Travis2,Lin Tzu‐Ting3,Ng Jeffrey4

Affiliation:

1. Department of Finance and Insurance Lingnan University Hong Kong Hong Kong

2. HKU Business School The University of Hong Kong Hong Kong Hong Kong

3. Department of Finance National Taiwan University Taipei Taiwan

4. School of Accounting and Finance The Hong Kong Polytechnic University Kowloon Hong Kong

Funder

University of Hong Kong

Ministry of Science and Technology of the People's Republic of China

Singapore Management University

Lingnan University

Hong Kong Polytechnic University

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Reference96 articles.

1. Acuity AMutual Ins. Co. v. Commissioner of Internal Revenue. Tax Court Memorandum. 2013‐09.

2. Corruption in bank lending: The role of timely loan loss recognition;Akins B.;Journal of Accounting and Economics,2017

3. The effect of corporate taxation on bank transparency: Evidence from loan loss provisions;Andries K.;Journal of Accounting and Economics,2017

4. Corporate governance, incentives, and tax avoidance;Armstrong C.;Journal of Accounting and Economics,2015

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