Nii Boi Quaye, Enoch; Andoh, Charles; Q.Q. Aboagye, Anthony - In: The Journal of Risk Finance 15 (2014) 3, pp. 248-263
’s reserve estimates to examine its sources and ascertain if reserve errors are random or not (i.e. manipulated or not). Design …. Further, the authors found that industry reserve errors are random (not manipulated) across firms, suggesting that sampled …