Ames, Daniel; S. Hines, Chris; Sankara, Jomo - In: American Journal of Business 29 (2014) 3/4, pp. 293-311
Purpose – The purpose of this paper is to examine whether earnings quality attributes are reflected in AM best's financial strength ratings (FSRs), a measure widely used in the insurance industry to assess financial health. Design/methodology/approach – Using a sample of insurance companies...