Zobrazeno 1 - 9
of 9
pro vyhledávání: '"Evan M. Eastman"'
Autor:
Evan M. Eastman, Jianren Xu
Publikováno v:
Risk Management and Insurance Review. 24:151-180
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::29994458ce5c766d2965d173616d0fc8
https://doi.org/10.1111/rmir.12170
https://doi.org/10.1111/rmir.12170
Publikováno v:
The Accounting Review. 96:231-259
The Patient Protection and Affordable Care Act (ACA) requires that insurers spend a minimum amount of their premium revenue on policyholder benefits. The Act specifies enforcement via a combination of insurer self-reporting, government examinations,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::764d59789a2b6f686684d25c71dc4c1b
https://doi.org/10.2308/tar-2019-0173
https://doi.org/10.2308/tar-2019-0173
Publikováno v:
North American Actuarial Journal. 23:143-168
A rich body of academic research has addressed the question of earnings management in the property-casualty insurance industry via manipulation of loss reserve estimates. This study analyzes the variability of reserve estimates at different developme
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fed6fa5b4fdbfa4544a8c550dea091f2
https://doi.org/10.1080/10920277.2018.1538804
https://doi.org/10.1080/10920277.2018.1538804
Publikováno v:
SSRN Electronic Journal.
We examine whether accounting rules can influence gains trading activities in financial institutions. Gains trading occurs when managers strategically sell invested assets to affect earnings. We focus on the U.S. insurance industry, where Life insure
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c3b540ad4575b0f140c48e71f80b0e22
https://doi.org/10.2139/ssrn.3969335
https://doi.org/10.2139/ssrn.3969335
Publikováno v:
SSRN Electronic Journal.
This study examines the impact of enterprise risk management (ERM) programs on corporate tax planning. ERM is a holistic approach to managing an enterprise’s entire portfolio of risks (COSO 2004, 2017). We expect that enhanced coordination across b
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::199e4d9ddc868d2c67a1d2a98650f847
https://doi.org/10.2139/ssrn.3717865
https://doi.org/10.2139/ssrn.3717865
CEO Overconfidence and Earnings Management: Evidence from Property-Liability Insurers' Loss Reserves
Publikováno v:
North American Actuarial Journal. 22:380-404
This study investigates the relation between managerial overconfidence and loss-reserving practices in the U.S. property-liability insurance industry. We find robust evidence that CEO overconfidenc...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::15941651b070511e936cfce2855ff828
https://doi.org/10.1080/10920277.2017.1421977
https://doi.org/10.1080/10920277.2017.1421977
Publikováno v:
SSRN Electronic Journal.
Insurance regulators substantially relaxed rules on deferred tax asset (DTA) inclusion in regulatory capital calculations during and following the financial crisis. We find evidence firms use additional discretion in regulation to increase the level
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e3fa760bdd42c88f6dec65c998e4db72
https://doi.org/10.2139/ssrn.3461346
https://doi.org/10.2139/ssrn.3461346
Publikováno v:
Journal of Risk and Insurance. 85:787-809
Loss reserves are a discretionary tool for managing insurer earnings, with more accurate and/or less volatile reserve errors resulting in higher accruals quality. We investigate whether accruals quality is related to insurer financial strength rating
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c9de4300fc0b9768a0bac5a49fb1ed77
https://doi.org/10.1111/jori.12179
https://doi.org/10.1111/jori.12179
Publikováno v:
SSRN Electronic Journal.
The Patient Protection and Affordable Care Act (ACA) requires that insurers spend a minimum amount of their premium revenue on policyholder benefits. The Act specifies enforcement via a combination of insurer self-reporting, government examinations,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2259ab3219058f9ce351632f72c4630b
https://doi.org/10.2139/ssrn.3282300
https://doi.org/10.2139/ssrn.3282300