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Insurer Reserve Error and Executive Compensation

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References

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2004Do insurers manipulate loss reserves to mask solvency problems?133 cited
1990Property-Liability Insurer Reserve Errors: A Theoretical and Empirical Analysis110 cited

Cited by

2011Property–Liability Insurer Reserve Error: Motive, Manipulation, or Mistake98 cited
2015Regulations, institutions and income smoothing by managing technical reserves: International evidence from the insurance industry36 cited
2020CEO compensation and firm performance in the insurance industry35 cited
2018CEO Overconfidence and Earnings Management: Evidence from Property-Liability Insurers' Loss Reserves

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33 cited

2011Do U.S. Insurance Firms Offer the 'Wrong' Incentives to Their Executives?30 cited

2012Market‐consistent embedded value in non‐life insurance: how to measure it and why28 cited

2018Corporate transparency and reserve management: Evidence from US property-liability insurance companies22 cited

2013Information Risk and the Cost of Capital22 cited

2016Actuarial Independence and Managerial Discretion19 cited

2016RATINGS: IT'S ACCRUAL WORLD18 cited

2018Reserve Management and Audit Committee Characteristics: Evidence from U.S. Property–Liability Insurance Companies18 cited

2020Materiality Thresholds: Empirical Evidence from Change in Accounting Estimate Disclosures17 cited

2021Do Firms Time Changes in Accounting Estimates to Manage Earnings?†13 cited