Optimistic reporting in the property- casualty insurance industry
- 1 December 1992
- journal article
- research article
- Published by Elsevier in Journal of Accounting and Economics
- Vol. 15 (4) , 485-508
- https://doi.org/10.1016/0165-4101(92)90003-k
Abstract
No abstract availableThis publication has 10 references indexed in Scilit:
- Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial BanksThe Review of Financial Studies, 1990
- Property-Liability Insurer Reserve Errors: A Theoretical and Empirical AnalysisJournal of Risk and Insurance, 1990
- Best's Ratings, Financial Ratios and Prior Probabilities in Insolvency PredictionJournal of Risk and Insurance, 1988
- Evidence of Earnings Management from the Provision for Bad DebtsJournal of Accounting Research, 1988
- An Empirical Analysis of the Magnitude and Accuracy of Incurred-But-Not-Reported ReservesJournal of Risk and Insurance, 1987
- A Multivariate Analysis of Loss Reserving Estimates in Property-Liability InsurersJournal of Risk and Insurance, 1985
- An Analysis of Auto Liability Loss Reserves and Underwriting ResultsJournal of Risk and Insurance, 1980
- A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for HeteroskedasticityEconometrica, 1980
- Toward a More General Theory of RegulationThe Journal of Law and Economics, 1976
- Effects of under and Overevaluations in Loss ReservesJournal of Risk and Insurance, 1971