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Do insurers manipulate loss reserves to mask solvency problems?

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  • Gaver, Jennifer J.
  • Paterson, Jeffrey S.

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  • Gaver, Jennifer J. & Paterson, Jeffrey S., 2004. "Do insurers manipulate loss reserves to mask solvency problems?," Journal of Accounting and Economics, Elsevier, vol. 37(3), pages 393-416, September.
    • Handle: RePEc:eee:jaecon:v:37:y:2004:i:3:p:393-416
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    References listed on IDEAS

    as
    1. Petroni, Kathy Ruby, 1992. "Optimistic reporting in the property- casualty insurance industry," Journal of Accounting and Economics, Elsevier, vol. 15(4), pages 485-508, December.
    2. Burgstahler, David & Dichev, Ilia, 1997. "Earnings management to avoid earnings decreases and losses," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 99-126, December.
    3. Beaver, William H. & McNichols, Maureen F. & Nelson, Karen K., 2003. "Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry," Journal of Accounting and Economics, Elsevier, vol. 35(3), pages 347-376, August.
    4. Petroni, K & Beasley, M, 1996. "Errors in accounting estimates and their relation to audit firm type," Journal of Accounting Research, Wiley Blackwell, vol. 34(1), pages 151-171.
    5. McNichols, Maureen F., 2000. "Research design issues in earnings management studies," Journal of Accounting and Public Policy, Elsevier, vol. 19(4-5), pages 313-345.
    6. Jennifer J. Gaver & Jeffrey S. Paterson, 1999. "Managing Insurance Company Financial Statements to Meet Regulatory and Tax Reporting Goals," Contemporary Accounting Research, John Wiley & Sons, vol. 16(2), pages 207-241, June.
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