Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry

By W. H. Beaver, Maureen F. McNichols, Karen K. Nelson. 2003

271 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/3d65a32120dfe9e501a1fd62f7b9ab397ed5cd89

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Citations in the corpus

GDP management to meet or beat growth targets (2018, unknown): “(2003); Beaver et al. (2003); Phillips et al.”
An alternative interpretation of the discontinuity in earnings distributions (2007, unknown): “For example, Beaver et al. (2003) use a relatively reliable measure of discretion for the property-casualty insurance sector and find evidence that firms reporting small profits significantly understate the claim loss reserve accrual relative to firms with small losses.”
Corporate-sponsored foundations and earnings management (2006, methodology): “Beaver, McNichols, and Nelson (2003b) examine discretionary loss reserve accruals for insurers around a benchmark of zero earnings.”
Corporate Governance and Earnings Management: A Survey of Literature (2013, background): “Further, earnings management may occur because of loan loss reasons (Beaver and Engel, 1996; Beaver, McNichol, and Nelson, 2003).”
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “Beaver et al. (2003) find that small profits are associated with earnings management based on correlations between small profits and discretionary loss reserves at P&C insurers, and Phillips et al. (2003) find that deferred tax expense is useful in detecting earnings management to meet benchmarks…”
The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Research (2006, background): “, Sunder and Waymire 1983; Casler and Hall 1985; Shriver 1986, 1987). 11 For examples, see Kinney and McDaniel (1989), Summer and Sweeney (1998), Bonner et al.”
Have IFRS Affected Earnings Management in the European Union? (2010, methodology): “This method can be found in Hayn (1995) and Burgstahler and Dichev (1997) and it has also been used in other studies, including those by Degeorge et al. (1999), Gore et al. (2002), Beaver et al. (2003) and Gallén and Giner (2005), among others.”
Property–Liability Insurer Reserve Error: Motive, Manipulation, or Mistake (2012, unknown): “Similar to a majority of the extant literature (e.g., Petroni 1992; Beaver et al. 2003; Gaver and Paterson 2004), we examine reserve error five years prior to “resolution,” so j is five.”
How has the financial crisis affected earnings management? A European study (2015, background): “…Wahlen (1994); about property-casualty insurance claim loss reserves: Anthony and Petroni (1997), Beaver and McNichols (1998), Beaver et al. (2000), Beaver et al. (2003), Penalva (1998), Petroni (1992), Petroni et al. (1999); about deferred tax valuation allowances of FAS no. 109: Ayers (1998),…”
Performance, Growth and Earnings Management (2006, background): “Becker et al. (1998) document that firms with a big-6 auditor have smaller amount of managed earnings.”
Earnings management and accounting income aggregation (2007, unknown): “(1999) and Durtschi and Easton (2005) assertions that the Burgstahler and Dichev (1997) results on the discontinuity at zero in earnings are attributable to scaling.”