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Earnings Smoothing, Executive Compensation, and Corporate Governance: Evidence From the Property–Liability Insurance Industry

Author

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  • David L. Eckles
  • Martin Halek
  • Enya He
  • David W. Sommer
  • Rongrong Zhang

Abstract

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Suggested Citation

  • David L. Eckles & Martin Halek & Enya He & David W. Sommer & Rongrong Zhang, 2011. "Earnings Smoothing, Executive Compensation, and Corporate Governance: Evidence From the Property–Liability Insurance Industry," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 78(3), pages 761-790, September.
    • Handle: RePEc:bla:jrinsu:v:78:y:2011:i:3:p:761-790
    DOI: j.1539-6975.2011.01417.x
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    Citations

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    Cited by:

    1. Marina Brogi & Antonella Cappiello & Valentina Lagasio & Fabrizio Santoboni, 2022. "Determinants of insurance companies' environmental, social, and governance awareness," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1357-1369, September.
    2. Chia‐Chun Chiang & Hugh Hoikwang Kim & Greg Niehaus, 2022. "Opaque liabilities, learning, and the cost of equity capital for insurers," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 89(4), pages 1031-1076, December.
    3. Luisa Anderloni & Ornella Moro & Alessandra Tanda, 2020. "Governance and Performance in Insurance Companies: A Bibliometric Analysis and A Meta-Analysis," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 12(11), pages 1-1, November.
    4. Yu-Luen Ma & Nat Pope, 2020. "The impact of Sarbanes–Oxley on property-casualty insurer loss reserve estimates," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 45(2), pages 313-334, April.
    5. Han, Sangyong & Lai, Gene C. & Ho, Chia-Ling, 2018. "Corporate transparency and reserve management: Evidence from US property-liability insurance companies," Journal of Banking & Finance, Elsevier, vol. 96(C), pages 379-392.
    6. Fiordelisi, Franco & Meles, Antonio & Monferrà, Stefano & Starita, Maria Grazia, 2013. "Personal vs. Corporate Goals: Why do Insurance Companies Manage Loss Reserves?," MPRA Paper 47867, University Library of Munich, Germany.
    7. Sangyong Han & Hyejeong Mun, 2021. "CEO Compensation in Korea: Is It Different than in the US? A Comparison between Korean Non-Life Insurance Firms and US Property-Liability Insurance Firms," IJFS, MDPI, vol. 9(4), pages 1-20, November.
    8. Martin Eling, 2013. "Recent Research Developments Affecting Nonlife Insurance—The CAS Risk Premium Project 2011 Update," Risk Management and Insurance Review, American Risk and Insurance Association, vol. 16(1), pages 35-46, March.
    9. Blankley, Alan I. & Comprix, Joseph & Hong, Keejae P., 2013. "Earnings management and the allocation of net periodic pension costs to interim periods," Advances in accounting, Elsevier, vol. 29(1), pages 27-35.
    10. Hussein A. Abdou & Nouran N. Ellelly & Ahmed A. Elamer & Khaled Hussainey & Hassan Yazdifar, 2021. "Corporate governance and earnings management nexus: Evidence from the UK and Egypt using neural networks," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(4), pages 6281-6311, October.
    11. Ben Ammar, Semir & Eling, Martin & Milidonis, Andreas, 2018. "The cross-section of expected stock returns in the property/liability insurance industry," Journal of Banking & Finance, Elsevier, vol. 96(C), pages 292-321.
    12. Kai Wang & Lei Fang & Jiang Cheng, 2020. "Management of commissions to meet the regulatory requirements: the case of property–casualty insurance in China," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 45(3), pages 508-534, July.

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