Estimation errors among insurers : the case of subrogation
Year of publication: |
2017
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Authors: | Ames, Daniel ; Graden, Bryan ; Sankara, Jomo |
Published in: |
The journal of insurance issues : official journal of the Western Risk and Insurance Association. - [Erscheinungsort nicht ermittelbar] : [Verlag nicht ermittelbar], ISSN 1531-6076, ZDB-ID 2094292-8. - Vol. 40.2017, 2, p. 159-180
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Subject: | subrogation | earnings management | statutory accounting | accruals manipulation | insurance | A. M. Best ratings | Theorie | Theory | Bilanzpolitik | Accounting policy | Versicherung | Insurance | Rechnungsabgrenzung | Accruals and deferrals | Rückstellung | Accrual | Schätzung | Estimation |
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