English  |  正體中文  |  简体中文  |  Post-Print筆數 : 11 |  Items with full text/Total items : 88613/118155 (75%)
Visitors : 23479167      Online Users : 328
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/78486


    Title: Loss Reserve Adjustment and Its Determinants: Empirical Evidence from the United Kingdom General Insurance Industry
    Authors: Wang, Chi-Feng;Shiu, Yung-Ming;Adams, Andrew;Ou, Kuei-Ling
    許永明
    Contributors: 風管系
    Keywords: Earnings;Firm;Reserves
    Date: 2013-02
    Issue Date: 2015-09-15 14:51:25 (UTC+8)
    Abstract: The purpose of this paper is to assess whether loss reserving adjustment exists in the UK general insurance industry and, if so, what motivates managers to modify reserves. Our research shows that: insurers bias loss reserve accrual to smooth income or to avoid triggering regulatory intervention; insurers underestimate loss reserves to avoid reporting small losses; insurers' current and expected future performance affect their loss reserve estimation; insurers focused on commercial lines of business underestimate loss reserves more than insurers focused on personal lines; and certain economic and firm-specific factors influence the accuracy of loss reserves. The findings contribute to our growing understanding of earnings manipulation in the non-life insurance industry and should be of interest to regulators, investors and creditors.
    Relation: Asian Economic and Financial Review, 3(2), 160-177
    Data Type: article
    Appears in Collections:[風險管理與保險學系 ] 期刊論文

    Files in This Item:

    File Description SizeFormat
    160-177.pdf444KbAdobe PDF468View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback