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Earnings management under changing regulatory regimes: state accreditation in the insurance industry

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References

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1995Insurance Regulation in Transition118 cited
1985A Multivariate Analysis of Loss Reserving Estimates in Property-Liability Insurers113 cited
1990Property-Liability Insurer Reserve Errors: A Theoretical and Empirical Analysis110 cited
1999Managing Insurance Company Financial Statements to Meet Regulatory and Tax Reporting Goals*79 cited

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2004Specification and power of cross-sectional abnormal working capital accruals models in the Spanish context27 cited
2012Audit committee characteristics and loss reserve error27 cited
2005Regulação econômica e escolhas de práticas contábeis: evidências no mercado de saúde suplementar brasileiro22 cited
2016Actuarial Independence and Managerial Discretion19 cited
2008Earnings Management: a literature review17 cited
2005FACULDADE DE ECONOMIA, ADMINISTRAÇÃO E CONTABILIDADE DEPARTAMENTO DE CONTABILIDADE E ATUÁRIA PROGRAMA DE PÓS-GRADUAÇÃO EM CIÊNCIAS CONTÁBEIS REGULAÇÃO ECONÔMICA E ESCOLHAS DE PRÁTICAS CONTÁBEIS: EVIDÊNCIAS NO MERCADO DE SAÚDE SUPLEMENTAR BRASILEIRO

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16 cited