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Reinsurance and the management of regulatory ratios and taxes in the property—casualty insurance industry
11 references·15 citing·47 second hop
Reinsurance and the management of regulatory ratios and taxes in the property—casualty insurance industry (1996)Reinsurance and the management of regulat…The Demand for Reinsurance: Theory and Empirical Tests (2003)The Demand for Reinsurance: T…Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Managing Financial Reports of…Insolvency experience, risk-based capital, and prompt corrective action in property-liability insurance (1995)Insolvency experience, risk-b…Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Bank Differences in the Coord…Annual bonus schemes and the manipulation of earnings (1995)Annual bonus schemes and the …Reinsurance and the liability insurance crisis (1992)Reinsurance and the liability…Optimistic reporting in the property- casualty insurance industry (1992)Optimistic reporting in the p…Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks (1990)Tax Planning, Regulatory Capi…Property-Liability Insurer Reserve Errors: A Theoretical and Empirical Analysis (1990)Property-Liability Insurer Re…On the Corporate Demand for Insurance: Evidence from the Reinsurance Market (1990)On the Corporate Demand for I…Capital adequacy ratio regulations and accounting choices in commercial banks (1990)Capital adequacy ratio regula…Tax and Nontax Incentives in Income Shifting: Evidence from Shadow Insurers (2019)Tax and Nontax Incentives in …Do Financial Experts on the Board Matter? An Empirical Test From the United Kingdom’s Non-Life Insurance Industry (2017)Do Financial Experts on the B…Shadow Insurance (2016)Shadow InsuranceIS THE CAPITAL STRUCTURE LOGIC OF CORPORATE FINANCE APPLICABLE TO INSURERS? REVIEW AND ANALYSIS (2015)IS THE CAPITAL STRUCTURE LOGI…The quality of reported numbers by the management (2014)The quality of reported numbe…Compensation incentives of credit rating agencies and predictability of changes in bond ratings and financial strength ratings (2013)Compensation incentives of cr…Analysis and Valuation of Insurance Companies (2011)Analysis and Valuation of Ins…Reinsurance and Capital Structure: Evidence From the United Kingdom Non-Life Insurance Industry (2010)Reinsurance and Capital Struc…Enterprise Risk Management: Strategic Antecedents, Risk Integration and Performance (2010)Enterprise Risk Management: S…Reinsurance and corporate taxation in the United Kingdom life insurance industry (2007)Reinsurance and corporate tax…A Test of the Eclectic Paradigm: Evidence From the U.S. Reinsurance Market (2007)A Test of the Eclectic Paradi…The Signaling Power of Specially Designated Dividends (1999)The Signaling Power of Specia…Taxation research in an accounting context: future prospects and interdisciplinary perspectives (1999)Taxation research in an accou…Coordination of Earnings, Regulatory Capital and Taxes in Private and Public Companies (1999)Coordination of Earnings, Reg…The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations (1997)The effects of taxes, regulat…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Pricing of Options and Corporate Liabilities (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Internal Versus External Capital Markets in the Insurance Industry: The Role of Reinsurance (2007)Toward a More General Theory of Regulation (1976)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows (1995)Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107. (1996)Earnings management: a perspective (2001)Evidence of Earnings Management from the Provision for Bad Debts (1988)Perspectives on Recent Capital Market Research (2002)How Are Earnings Managed? An Examination of Specific Accruals* (2004)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)Essays in the Theory of Risk-Bearing. (1972)Determinants of corporate borrowing (1977)The Determinants of Firms' Hedging Policies (1985)On the Corporate Demand for Directors' and Officers' Insurance (1997)The Relationship Between Insurance and Economic Development: 85 Empirical Papers for a Review of the Literature (2012)Specification Tests in Econometrics (1978)Why Bank Credit Policies Fluctuate: A Theory and Some Evidence (1994)Loan loss provisioning and economic slowdowns: too much, too late? (2003)The crisis of fair-value accounting: Making sense of the recent debate (2009)Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Meta-Analytic Procedures for Social Research. (1994)Discretionary behavior with respect to allowances for loan losses and the behavior of security prices (1996)Credit Cycles, Credit Risk, and Prudential Regulation (2005)Discretionary Revenues as a Measure of Earnings Management (2010)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Research design issues in earnings management studies (2000)Financial accounting information, organizational complexity and corporate governance systems (2003)Are Socially Responsible Managers Really Ethical? Exploring the Relationship Between Earnings Management and Corporate Social Responsibility (2008)Detecting Earnings Management (2012)The Capital Structure Puzzle (1984)The Capital Structure Puzzle (1984)Fair value disclosures by bank holding companies (1996)Risk‐Based Premiums for Insurance Guaranty Funds (1988)Stock Versus Mutual Ownership Structures: The Risk Implications (1993)Price Cutting in Liability Insurance Markets (1994)Insurance Regulation in Transition (1995)Regulatory Solvency Prediction in Property-Liability Insurance: Risk-Based Capital, Audit Ratios, and Cash Flow Simulation (1999)An introduction to mathematical risk theory (1979)On the Corporate Demand for Insurance (1982)On the Corporate Demand for Insurance (1982)Insurer ambiguity and market failure (1993)Property-Liability Insurer Financial Strength Ratings: Differences across Rating Agencies (1999)
this work references cited by second hop

References

  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • 1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
  • 1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
  • 1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
  • 1990On the Corporate Demand for Insurance: Evidence from the Reinsurance Market485 cited
  • 1990Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks442 cited
  • 1992Optimistic reporting in the property- casualty insurance industry403 cited
  • 1992Reinsurance and the liability insurance crisis152 cited
  • 1995Insolvency experience, risk-based capital, and prompt corrective action in property-liability insurance149 cited
  • 2003The Demand for Reinsurance: Theory and Empirical Tests124 cited
  • 1990Property-Liability Insurer Reserve Errors: A Theoretical and Empirical Analysis110 cited

Cited by

  • 2016Shadow Insurance120 cited
  • 2010Reinsurance and Capital Structure: Evidence From the United Kingdom Non-Life Insurance Industry88 cited
  • 2007Reinsurance and corporate taxation in the United Kingdom life insurance industry

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73 cited
  • 2011Analysis and Valuation of Insurance Companies51 cited
  • 2010Enterprise Risk Management: Strategic Antecedents, Risk Integration and Performance39 cited
  • 1999Coordination of Earnings, Regulatory Capital and Taxes in Private and Public Companies38 cited
  • 2014The quality of reported numbers by the management33 cited
  • 2007A Test of the Eclectic Paradigm: Evidence From the U.S. Reinsurance Market32 cited
  • 2013Compensation incentives of credit rating agencies and predictability of changes in bond ratings and financial strength ratings31 cited
  • 2017Do Financial Experts on the Board Matter? An Empirical Test From the United Kingdom’s Non-Life Insurance Industry27 cited
  • 1999Taxation research in an accounting context: future prospects and interdisciplinary perspectives26 cited
  • 1999The Signaling Power of Specially Designated Dividends25 cited
  • 2019Tax and Nontax Incentives in Income Shifting: Evidence from Shadow Insurers24 cited
  • 1997The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations24 cited
  • 2015IS THE CAPITAL STRUCTURE LOGIC OF CORPORATE FINANCE APPLICABLE TO INSURERS? REVIEW AND ANALYSIS21 cited