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Actuarial Independence and Managerial Discretion
16 references·0 citing·51 second hop
Actuarial Independence and Managerial Discretion (2016)Actuarial Independence and Managerial Dis…Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Equity Risk Incentives and Co…Political Cost Incentives for Managing the Property-Liability Insurer Loss Reserve (2009)Political Cost Incentives for…Executive pay and “independent” compensation consultants (2009)Executive pay and “independen…The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry (2007)The influence of large client…Equity Incentives and Earnings Management (2005)Equity Incentives and Earning…Do insurers manipulate loss reserves to mask solvency problems? (2004)Do insurers manipulate loss r…CEO incentives and earnings management (2004)CEO incentives and earnings m…Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry (2003)Management of the loss reserv…Discretionary and Non-Discretionary Revisions of Loss Reserves by Property-Casualty Insurers: Differential Implications for Future Profitability, Risk and Market Value (2000)Discretionary and Non-Discret…Errors in Accounting Estimates and Their Relation to Audit Firm Type (1996)Errors in Accounting Estimate…What To Do (and Not to Do) with Time-Series Cross-Section Data (1995)What To Do (and Not to Do) wi…Price Cutting in Liability Insurance Markets (1994)Price Cutting in Liability In…Risk Management: Coordinating Corporate Investment and Financing Policies (1993)Risk Management: Coordinating…Optimistic reporting in the property- casualty insurance industry (1992)Optimistic reporting in the p…Property-Liability Insurer Reserve Errors: A Theoretical and Empirical Analysis (1990)Property-Liability Insurer Re…A Multivariate Analysis of Loss Reserving Estimates in Property-Liability Insurers (1985)A Multivariate Analysis of Lo…A Bidding Model of Perfect Competition (1977)The Role of Market Forces in Assuring Contractual Performance (1981)The Variation of Economic Risk Premiums (1991)Insolvency experience, risk-based capital, and prompt corrective action in property-liability insurance (1995)International Insurance Cycles: Rational Expectations/Institutional Intervention (1997)Property-Liability Insurer Financial Strength Ratings: Differences across Rating Agencies (1999)Toward a More General Theory of Regulation (1976)Evidence of Earnings Management from the Provision for Bad Debts (1988)Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks (1990)Perspectives on Recent Capital Market Research (2002)How Are Earnings Managed? 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this work references cited by second hop

References

  • 1995What To Do (and Not to Do) with Time-Series Cross-Section Data6,833 cited
  • 1993Risk Management: Coordinating Corporate Investment and Financing Policies2,897 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2005Equity Incentives and Earnings Management1,449 cited
  • 2012Equity Risk Incentives and Corporate Tax Aggressiveness998 cited
  • 1992Optimistic reporting in the property- casualty insurance industry403 cited
  • 2003Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry270 cited
  • 2009Executive pay and “independent” compensation consultants205 cited
  • 1994Price Cutting in Liability Insurance Markets153 cited
  • 1996Errors in Accounting Estimates and Their Relation to Audit Firm Type145 cited
  • 2004Do insurers manipulate loss reserves to mask solvency problems?133 cited
  • 1985A Multivariate Analysis of Loss Reserving Estimates in Property-Liability Insurers113 cited
  • 1990Property-Liability Insurer Reserve Errors: A Theoretical and Empirical Analysis110 cited
  • 2000Discretionary and Non-Discretionary Revisions of Loss Reserves by Property-Casualty Insurers: Differential Implications for Future Profitability, Risk and Market Value106 cited

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2009
Political Cost Incentives for Managing the Property-Liability Insurer Loss Reserve
104 cited
  • 2007The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry100 cited
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