IDEAS home Printed from https://ideas.repec.org/r/eee/jaecon/v22y1996i1-3p207-240.html
   My bibliography  Save this item

Reinsurance and the management of regulatory ratios and taxes in the property--casualty insurance industry

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Milidonis, Andreas, 2013. "Compensation incentives of credit rating agencies and predictability of changes in bond ratings and financial strength ratings," Journal of Banking & Finance, Elsevier, vol. 37(9), pages 3716-3732.
  2. Iatridis, George, 2010. "International Financial Reporting Standards and the quality of financial statement information," International Review of Financial Analysis, Elsevier, vol. 19(3), pages 193-204, June.
  3. Selim Mankai & Aymen Belgacem, 2013. "Interactions Between Risk-Taking, Capital, and Reinsurance for Property-Liability Insurance Firms," Working Papers hal-04141190, HAL.
  4. Selim Mankaï & Aymen Belgacem, 2013. "Interactions Between Risk-Taking, Capital, and Reinsurance for Property-Liability Insurance Firms," EconomiX Working Papers 2013-23, University of Paris Nanterre, EconomiX.
  5. Shackelford, Douglas A. & Shevlin, Terry, 2001. "Empirical tax research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 321-387, September.
  6. Adams, Mike & Hardwick, Philip & Zou, Hong, 2008. "Reinsurance and corporate taxation in the United Kingdom life insurance industry," Journal of Banking & Finance, Elsevier, vol. 32(1), pages 101-115, January.
  7. Ralph S. J. Koijen & Motohiro Yogo, 2016. "Shadow Insurance," Econometrica, Econometric Society, vol. 84, pages 1265-1287, May.
  8. Upreti, Vineet & Adams, Mike, 2015. "The strategic role of reinsurance in the United Kingdom’s (UK) non-life insurance market," Journal of Banking & Finance, Elsevier, vol. 61(C), pages 206-219.
  9. Muhammed Altuntas & James Garven & Jannes Rauch, 2018. "On the Corporate Demand for Insurance: Evidence From the Global Reinsurance Market," Risk Management and Insurance Review, American Risk and Insurance Association, vol. 21(2), pages 211-242, September.
  10. Mike Adams & Philip Hardwick, 2003. "Actuarial Surplus Management in United Kingdom Life Insurance Firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(5‐6), pages 891-904, June.
  11. Selim Mankaï & Aymen Belgacem, 2016. "Interactions Between Risk Taking, Capital, and Reinsurance for Property–Liability Insurance Firms," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 83(4), pages 1007-1043, December.
  12. 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.
  13. Pablo Gutiérrez González & Lars†Fredrik Andersson, 2018. "Managing financial constraints: undercapitalization and underwriting capacity in Spanish fire insurance," Economic History Review, Economic History Society, vol. 71(2), pages 567-592, May.
  14. Sana Sheikh & Ali Murad Syed & Syed Sikander Ali Shah, 2018. "Corporate Reinsurance Utilisation and Capital Structure: Evidence from Pakistan Insurance Industry," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 43(2), pages 300-334, April.
  15. Margaret Lamb & Andrew Lymer, 1999. "Taxation research in an accounting context: future prospects and interdisciplinary perspectives," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 749-776.
  16. Florez-Lopez, Raquel, 2007. "Modelling of insurers' rating determinants. An application of machine learning techniques and statistical models," European Journal of Operational Research, Elsevier, vol. 183(3), pages 1488-1512, December.
  17. Adams, Mike & Jiang, Wei, 2016. "Do outside directors influence the financial performance of risk-trading firms? Evidence from the United Kingdom (UK) insurance industry," Journal of Banking & Finance, Elsevier, vol. 64(C), pages 36-51.
  18. Collins, Julie H. & Geisler, Greg G. & Shackelford, Douglas A., 1997. "The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations," Journal of Accounting and Economics, Elsevier, vol. 24(3), pages 337-361, December.
  19. Ali Meftah Gerged & Khaldoon Albitar & Lara Al‐Haddad, 2023. "Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 2789-2810, July.
  20. Chia-Ling Ho & Gene Lai & Sangyong Han & Licheng Jin, 2022. "Organisational structure, corporate governance and reinsurance decisions in the U.S. property-liability insurance industry," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 47(4), pages 737-784, October.
  21. Hsiao, Ching-Yuan & Shiu, Yung-Ming, 2023. "Contingent factors of the coinsurance function of internal capital markets: Evidence from the US nonlife insurance industry," The North American Journal of Economics and Finance, Elsevier, vol. 66(C).
  22. Stratopoulos, Theophanis C. & Vance, Tom W. & Zou, Xiorong, 2013. "Incentive effects of enterprise systems on the magnitude and detectability of reporting manipulations," International Journal of Accounting Information Systems, Elsevier, vol. 14(1), pages 39-57.
  23. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
  24. Xiaoyi Li & Yung-Ming Shiu, 2021. "Reinsurance, debt capacity and financial flexibility," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 46(4), pages 664-687, October.
  25. Hsiao, Ching-Yuan & Shiu, Yung-Ming, 2023. "Risk-sharing function in internal capital markets: Evidence from intragroup reinsurance activities," International Review of Financial Analysis, Elsevier, vol. 87(C).
  26. Shiu, Yung-Ming, 2020. "How does reinsurance and derivatives usage affect financial performance? Evidence from the UK non-life insurance industry," Economic Modelling, Elsevier, vol. 88(C), pages 376-385.
  27. Ching-Yuan Hsiao & Yung-Ming Shiu, 2019. "The effects of business mix on internal and external reinsurance usage," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 44(4), pages 624-652, October.
  28. Silvia Bressan, 2023. "Reinsurance and Sustainability: Evidence from International Insurers," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 13(6), pages 1-8.
  29. Aduloju Sunday Adekunle & Ajemunigbohun Sunday Stephen, 2017. "Reinsurance and Performance of the Ceding Companies: The Nigerian Insurance Industry Experience," Economics and Business, Sciendo, vol. 31(1), pages 19-29, August.
  30. Jiyeon Yun & James M. Carson & David L. Eckles, 2023. "Executive compensation and corporate risk management," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 90(2), pages 521-557, June.
  31. Hung, Jessica & Chang, Vincent Y. L., 2018. "The analysis of capital structure for propertyliability insurers: A quantile regression approach," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(4), pages 829-850, August.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.