Loss Reserve Manipulation in the P/L Insurance Industry
碩士 === 國立暨南國際大學 === 財務金融學系 === 95 === Previous researches have shown that P/L insurers may manipulate their loss reserves for various purposes, including income smoothing, taxes minimization, as well as rates regulation. However, some major legal amendments of solvency regulation and the enactment...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/55752951783018304884 |