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Property-Liability Insurer Reserve Errors: A Theoretical and Empirical Analysis
8 references·16 citing·42 second hop
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this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1986The theory and practice of econometrics4,342 cited
  • 1984Fundamental methods of mathematical economics1,539 cited
  • 1972SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME454 cited
  • 1981Smoothing income numbers : objectives, means, and implications376 cited
  • 1987Income Smoothing and Incentives: Empirical Tests Using Accounting Changes.371 cited
  • 1965A Theory of Large Managerial Firms233 cited

Cited by

  • 2006A Reexamination of the Corporate Demand for Reinsurance163 cited
  • 2001Derivatives and Corporate Risk Management: Participation and Volume Decisions in the Insurance Industry149 cited
  • 1996Reinsurance and the management of regulatory ratios and taxes in the property—casualty insurance industry124 cited
  • 2000Discretionary and Non-Discretionary Revisions of Loss Reserves by Property-Casualty Insurers: Differential Implications for Future Profitability, Risk and Market Value106 cited
  • 2009Political Cost Incentives for Managing the Property-Liability Insurer Loss Reserve104 cited
  • 2007The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry

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100 cited
  • 2011Property–Liability Insurer Reserve Error: Motive, Manipulation, or Mistake98 cited
  • 2000Rate Regulation, Competition, and Loss Reserve Discounting by Property-Casualty Insurers91 cited
  • 1999Managing Insurance Company Financial Statements to Meet Regulatory and Tax Reporting Goals*79 cited
  • 2007Reinsurance and corporate taxation in the United Kingdom life insurance industry73 cited
  • 2001A Framework for the Classification of Accounts Manipulations68 cited
  • 2011Earnings Smoothing, Executive Compensation, and Corporate Governance: Evidence From the Property–Liability Insurance Industry65 cited
  • 2009Insurer Reserve Error and Executive Compensation63 cited
  • 2001Dynamic Financial Models of Life Insurers63 cited
  • 2011Analysis and Valuation of Insurance Companies51 cited
  • 2012The influence of auditor state-level legal liability on conservative financial reporting in the property-casualty insurance industry45 cited