This paper investigates the role of technical reserves in the income smoothing behavior of insurance companies. This is … one of the first attempts in the literature to trace such relationship in the insurance industry, especially at a multi …-country setting. The experience of 770 insurance firms operating in 87 countries over the period 2000-2009 reveals that there is a …

This paper investigates the role of technical reserves in the income smoothing behavior of insurance companies. This is … one of the first attempts in the literature to trace such relationship in the insurance industry, especially at a multi …-country setting. The experience of 770 insurance firms operating in 87 countries over the period 2000-2009 reveals that there is a …

This paper investigates the role of technical reserves affecting income smoothing behavior of insurance companies. This … is one of the first attempts in the literature to trace such relationship in the insurance industry, especially at a … multi-country setting. The experience of 770 insurance firms operating in 87 countries over the 2000-2009 reveals that there …