Loss Reserve Error in the Brazilian Insurance Market: empirical evidence of the response to economic and tax regulations
Purpose – This study aims to investigate whether insurance companies operating in the property and casualty lines manage their loss reserves in order to avoid further regulatory scrutiny and/or to reduce income tax values. Design/methodology/approach – This research is empirical-analytical and...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Fundação Escola de Comércio Álvares Penteado
2018-10-01
|
| Series: | Revista Brasileira de Gestão De Negócios |
| Subjects: | |
| Online Access: | https://rbgn.fecap.br/RBGN/article/view/2942/pdf |