Bargaining Power and the Error of Loss Reserves in the U.S. Property-Liability Insurance Industry
碩士 === 國立雲林科技大學 === 財務金融系 === 104 === The manager of an insurance company can use discretion to manage loss reserves. The past research on loss reserves management focuses on earnings management, tax shield, rate regulation constraint and standard for the financial solvency of insurers, but little r...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2016
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Online Access: | http://ndltd.ncl.edu.tw/handle/47d4t3 |