Local Gambling Preference and Property-Liability Insurer Reserve Error
碩士 === 國立暨南國際大學 === 財務金融學系 === 104 === This study focuses on investigating whether regional characteristics have impacts on decisions of earnings management of insurance. Adopt property-liability insurers from 1996 to 2012 as our sample, we examine the relationship between the mainstream religious b...
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ndltd-TW-104NCNU03040122017-07-09T04:30:25Z http://ndltd.ncl.edu.tw/handle/92943224724444988410 Local Gambling Preference and Property-Liability Insurer Reserve Error 區域賭博偏好與產險公司的賠款準備 Wang, Yu-Ling 王于綾 碩士 國立暨南國際大學 財務金融學系 104 This study focuses on investigating whether regional characteristics have impacts on decisions of earnings management of insurance. Adopt property-liability insurers from 1996 to 2012 as our sample, we examine the relationship between the mainstream religious beliefs and insurer loss reserve error. Empirical results show that property-liability insurers with headquarter located in the region with higher gambling preference have higher degree of loss reserve error. After a series of robustness checks, the results are still supported. Even though in bad times of insurance industry, financial crisis and the condition under enactment of the Sarbanes-Oxley Act, the results still keep. Finally, we find there are no significant influences on the relationship between local gambling preference and insurer loss reserve error for mutual and stock P/L insurers. Vivian W. Tai 戴維芯 2016 學位論文 ; thesis 40 zh-TW |
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碩士 === 國立暨南國際大學 === 財務金融學系 === 104 === This study focuses on investigating whether regional characteristics have impacts on decisions of earnings management of insurance. Adopt property-liability insurers from 1996 to 2012 as our sample, we examine the relationship between the mainstream religious beliefs and insurer loss reserve error. Empirical results show that property-liability insurers with headquarter located in the region with higher gambling preference have higher degree of loss reserve error. After a series of robustness checks, the results are still supported. Even though in bad times of insurance industry, financial crisis and the condition under enactment of the Sarbanes-Oxley Act, the results still keep. Finally, we find there are no significant influences on the relationship between local gambling preference and insurer loss reserve error for mutual and stock P/L insurers.
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author2 |
Vivian W. Tai |
author_facet |
Vivian W. Tai Wang, Yu-Ling 王于綾 |
author |
Wang, Yu-Ling 王于綾 |
spellingShingle |
Wang, Yu-Ling 王于綾 Local Gambling Preference and Property-Liability Insurer Reserve Error |
author_sort |
Wang, Yu-Ling |
title |
Local Gambling Preference and Property-Liability Insurer Reserve Error |
title_short |
Local Gambling Preference and Property-Liability Insurer Reserve Error |
title_full |
Local Gambling Preference and Property-Liability Insurer Reserve Error |
title_fullStr |
Local Gambling Preference and Property-Liability Insurer Reserve Error |
title_full_unstemmed |
Local Gambling Preference and Property-Liability Insurer Reserve Error |
title_sort |
local gambling preference and property-liability insurer reserve error |
publishDate |
2016 |
url |
http://ndltd.ncl.edu.tw/handle/92943224724444988410 |
work_keys_str_mv |
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