Accruals quality and analyst forecast accuracy : evidence from the property-casualty insurance industry
In Jung Song
Year of publication: |
2021
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Authors: | Song, In Jung |
Published in: |
International journal of banking, accounting and finance : IJBAAF. - Genève [u.a.] : Inderscience Enterprises, ISSN 1755-3849, ZDB-ID 2471984-5. - Vol. 12.2021, 3, p. 240-265
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Subject: | insurance | earning management | loss reserves | loss reserve error volatility | managerial discretion | accruals quality | analyst forecast | earnings forecast | property-casualty insurers | Umsatzsteuer | Sales tax | Prognoseverfahren | Forecasting model | Schadenversicherung | Property-casualty insurance | Rückstellung | Accrual | Finanzanalyse | Financial analysis | Prognose | Forecast | Bilanzpolitik | Accounting policy | Gewinnprognose | Earnings announcement | Gewinn | Profit |
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