Do insurers manipulate loss reserves to mask solvency problems?
Year of publication: |
2004
|
---|---|
Authors: | Gaver, Jennifer J. ; Paterson, Jeffrey S. |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 37.2004, 3, p. 393-416
|
Subject: | Versicherung | Insurance | Rücklage | Reserves for contingencies | USA | United States | 1988-1993 |
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