CEO Overconfidence and Earnings Management: Evidence from Property-Liability Insurers' Loss Reserves

Autor:	Thomas R. Berry-Stölzle, Jianren Xu, Evan M. Eastman
Rok vydání:	2018
Předmět:	Statistics and Probability Economics and Econometrics 050208 finance Property (philosophy) Actuarial science 05 social sciences Liability 050201 accounting Earnings management 0502 economics and business Business Statistics Probability and Uncertainty Insurance industry Overconfidence effect
Zdroj:	North American Actuarial Journal. 22:380-404
ISSN:	2325-0453 1092-0277
DOI:	10.1080/10920277.2017.1421977
Popis:	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...
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::15941651b070511e936cfce2855ff828 https://doi.org/10.1080/10920277.2017.1421977 Zobrazit plný text záznamu