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Incentives for Managing Accounting Information: Property-Liability Insurer Stock-Charter Conversions

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Author Info
Mayers, D.
Smith, Jr.C.W.
Abstract

We examine incentives to manage accounting information within 63 property-liability insurance compagny conversions from mutual ownership to common stock charter.

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Publisher Info
Paper provided by Rochester, Business - Financial Research and Policy Studies in its series Papers with number 96-05.

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Length: 29 pages
Date of creation: 1996
Date of revision:
Handle: RePEc:fth:robufr:96-05

Contact details of provider:
Postal: UNIVERSITY OF ROCHESTER, WILLIAM E. SIMON GRADUATE SCHOOL OF BUSINESS ADMINISTRATION, Bradley Policy Research Center, ROCHESTER NEW YORK 14627 U.S.A.
Email:
Web page: http://www.simon.rochester.edu/
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Related research
Keywords: INSURANCE INFORMATION MANAGEMENT

Find related papers by JEL classification:
G20 - Financial Economics - - Financial Institutions and Services - - - General
G22 - Financial Economics - - Financial Institutions and Services - - - Insurance; Insurance Companies

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