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Regulations, institutions and income smoothing by managing technical reserves : international evidence from the insurance industry
Gaganis, Chrysovalantis; Hasan, Iftekhar; Pasiouras, Fotios - In: Omega : the international journal of management science 59 (2016), pp. 113-129
Persistent link: https://www.econbiz.de/10011439765
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Regulations, Institutions and Income Smoothing by Managing Technical Reserves : International Evidence from the Insurance Industry
Gaganis, Chrysovalantis - 2017
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 …
Persistent link: https://www.econbiz.de/10012970791
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Regulations, Institutions and Income Smoothing by Managing Technical Reserves : International Evidence from the Insurance Industry
Gaganis, Chrysovalantis - 2015
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 …
Persistent link: https://www.econbiz.de/10013017161
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Regulations, Institutions and Income Smoothing by Managing Technical Reserves : International Evidence from the Insurance Industry
Gaganis, Chrysovalantis - 2015
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 …
Persistent link: https://www.econbiz.de/10013025189
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Product market competition, legal institutions, and accounting conservatism
Haw, In-Mu G.; Ho, Simon S. M.; Li, Yuansha; Zhang, Feida - In: Journal of international accounting research 14 (2015) 2, pp. 1-39
Persistent link: https://www.econbiz.de/10011429375
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The role of institutional environments in cross-border mergers : a perspective from bidders' earnings management behavior
Baik, Bok; Cho, Kwanghee; Choi, Wooseok; Kang, Jun-koo - In: Management international review : mir ; journal of … 55 (2015) 5, pp. 615-646
Persistent link: https://www.econbiz.de/10011341202
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Firm incentives, institutional complexity and the quality of "harmonized" accounting numbers
Isidro, Helena; Raonic, Ivana - In: The international journal of accounting : TIJA 47 (2012) 4, pp. 407-436
Persistent link: https://www.econbiz.de/10009675723
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Earnings management and institutional differences : literature review and discussion
Vander Bauwhede, Heidi; Willekens, M. - In: Tijdschrift voor economie en management 45 (2000) 2, pp. 189-212
Persistent link: https://www.econbiz.de/10001503382
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Firm Incentives, Institutional Complexity and the Quality of 'Harmonized' Accounting Numbers
Isidro, Helena - 2012
In this paper, we investigate how firm reporting incentives and institutional factors affect accounting quality in firms from 26 countries. We exploit a unique multi country setting where firms are required to comply with the same set of international reporting standards. We develop an approach...
Persistent link: https://www.econbiz.de/10013106794
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Earnings Management, Capital Structure and the Role of Institutional Environments
An, Zhe - 2013
This paper examines the effect of earnings management on financial leverage and how this relation is influenced by institutional environments by employing a large panel of 25,798 firms across 37 countries spanning the years 1989 to 2009. We find that firms with high earnings management...
Persistent link: https://www.econbiz.de/10013087813