Discretionary and Non-Discretionary Revisions of Loss Reserves by Property-Casualty Insurers: Differential Implications for Future Profitability, Risk and Market Value
Review of Accounting Studies
2000
- DOI
- 10.1023/a:1009617023027
- Volume
- 5 (2)
- Pages
- 95-125
- Language
- en
- Export
- BibTeX
- Sources
- semanticscholar openalex crossref