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

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

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  • Gaver, Jennifer J. & Paterson, Jeffrey S., 2000. "Earnings management under changing regulatory regimes: state accreditation in the insurance industry," Journal of Accounting and Public Policy, Elsevier, vol. 19(4-5), pages 399-420.
    • Handle: RePEc:eee:jappol:v:19:y:2000:i:4-5:p:399-420
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    Cited by:

    1. repec:zbw:bofrdp:2015_015 is not listed on IDEAS
    2. Gaganis, Chrysovalantis & Hasan, Iftekhar & Pasiouras, Fotios, 2016. "Regulations, institutions and income smoothing by managing technical reserves: International evidence from the insurance industry," Omega, Elsevier, vol. 59(PA), pages 113-129.
    3. repec:zbw:bofrdp:urn:nbn:fi:bof-201508181354 is not listed on IDEAS
    4. repec:bof:bofrdp:urn:nbn:fi:bof-201508181354 is not listed on IDEAS
    5. M. Martin Boyer & Elijah Brewer & Willie Reddic, 2019. "The Association between Complexity and Managerial Discretion in the Property and Casualty Insurance Industry," Quarterly Journal of Finance (QJF), World Scientific Publishing Co. Pte. Ltd., vol. 9(03), pages 1-33, September.
    6. Gaver, Jennifer J. & Paterson, Jeffrey S., 2007. "The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry," Journal of Accounting and Economics, Elsevier, vol. 43(2-3), pages 299-320, July.
    7. Jill Bisco & Kathleen McCullough & Hugo Moises Montesinos Yufa & Eleanor Tice Sirmans, 2023. "The impact of monitor choice on insurer loss reserves," Risk Management and Insurance Review, American Risk and Insurance Association, vol. 26(1), pages 83-105, March.
    8. Stephen G. Fier & Andre P. Liebenberg, 2023. "Do insurers use internal capital markets to manage regulatory scrutiny risk?," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 90(4), pages 861-897, December.

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