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Property–Liability Insurer Reserve Error: Motive, Manipulation, or Mistake

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  • Martin F. Grace
  • J. Tyler Leverty

Abstract

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Suggested Citation

  • Martin F. Grace & J. Tyler Leverty, 2012. "Property–Liability Insurer Reserve Error: Motive, Manipulation, or Mistake," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 79(2), pages 351-380, June.
  • Handle: RePEc:bla:jrinsu:v:79:y:2012:i:2:p:351-380
    DOI: j.1539-6975.2011.01434.x
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    Citations

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    Cited by:

    1. Patricia Born & M. Martin Boyer, 2011. "Claims‐Made and Reported Policies and Insurer Profitability in Medical Malpractice," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 78(1), pages 139-162, March.
    2. Jiang Cheng & Travis Chow & Tzu‐Ting Lin & Jeffrey Ng, 2022. "The effect of accounting for income tax uncertainty on tax‐deductible loss accruals for private insurers," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 89(2), pages 505-544, June.
    3. Han, Sangyong & Lai, Gene C. & Ho, Chia-Ling, 2018. "Corporate transparency and reserve management: Evidence from US property-liability insurance companies," Journal of Banking & Finance, Elsevier, vol. 96(C), pages 379-392.
    4. Khoa Dang Duong & Ai Nhan Ngoc Le & Diep Van Nguyen & Hoa Thanh Phan Le, 2023. "Impact of Ownership Structure and Business Diversifications on the Risk-Taking Behaviors of Insurance Companies in Vietnam," SAGE Open, , vol. 13(3), pages 21582440231, August.
    5. Kai Wang & Lei Fang & Jiang Cheng, 2020. "Management of commissions to meet the regulatory requirements: the case of property–casualty insurance in China," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 45(3), pages 508-534, July.
    6. Fang Sun & Xiangjing Wei, 2019. "Property-Liability Insurers’ Discretionary and Nondiscretionary Loss Reserve Error: Relation with Investor Sentiment," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 22(03), pages 1-20, September.
    7. Jiang Cheng & J. David Cummins & Tzuting Lin, 2021. "Earnings management surrounding forced CEO turnover: evidence from the U.S. property-casualty insurance industry," Review of Quantitative Finance and Accounting, Springer, vol. 56(3), pages 819-847, April.
    8. Ehiorobo Osa Abraham, 2020. "Assessing Financial Resource Capability on Insurance Claims Management in Nigeria: The Moderating Role of Information Technology," Studia Commercialia Bratislavensia, Sciendo, vol. 13(46), pages 279-291, December.
    9. 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.
    10. Fiordelisi, Franco & Meles, Antonio & Monferrà, Stefano & Starita, Maria Grazia, 2013. "Personal vs. Corporate Goals: Why do Insurance Companies Manage Loss Reserves?," MPRA Paper 47867, University Library of Munich, Germany.
    11. David L. Dicks & James R. Garven, 2022. "Asymmetric information and insurance cycles," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 89(2), pages 449-474, June.
    12. Kexing Ding & Baruch Lev & Xuan Peng & Ting Sun & Miklos A. Vasarhelyi, 2020. "Machine learning improves accounting estimates: evidence from insurance payments," Review of Accounting Studies, Springer, vol. 25(3), pages 1098-1134, September.
    13. Alhassan, Abdul Latif, 2023. "Financial Health of Medical Schemes in South Africa," Finance Research Letters, Elsevier, vol. 51(C).
    14. Nicos Scordis, 2020. "A note on risk and value from an underutilized dataset: Consolidated disclosures," Risk Management and Insurance Review, American Risk and Insurance Association, vol. 23(1), pages 105-112, March.
    15. Boyer, M. Martin & Cowins, Elicia P. & Reddic, Willie D., 2019. "Portfolio rebalancing behavior with operating losses and investment regulation," International Review of Economics & Finance, Elsevier, vol. 63(C), pages 313-328.
    16. 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.
    17. Yu-Luen Ma & Nat Pope, 2020. "The impact of Sarbanes–Oxley on property-casualty insurer loss reserve estimates," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 45(2), pages 313-334, April.
    18. 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.
    19. Sebastiano Mazzù & Stefano Monferrà & Maria Grazia Starita, 2015. "Does Corporate Governance Affect Earnings Management? Evidence from the US P&C Insurance Industry," Journal of Financial Management, Markets and Institutions, Società editrice il Mulino, issue 2, pages 203-224, December.
    20. Ames Daniel & Graden Bryan S. & Sankara Jomo, 2019. "Who Estimates When It’s Not Required? the Case of Subrogation," Asia-Pacific Journal of Risk and Insurance, De Gruyter, vol. 13(1), pages 1-16, January.

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