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CEO compensation and firm performance : evidence from the US property and liability insurance industy
Sun, Fang; Wei, Xiangjing; Huang, Xue - In: Review of accounting & finance 12 (2013) 3, pp. 252-267
Persistent link: https://www.econbiz.de/10009788085
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Audit committee characteristics and loss reserve error
Sun, Fang; Wei, Xiangjing; Xu, Yang - In: Managerial auditing journal 27 (2012) 4, pp. 355-377
Persistent link: https://www.econbiz.de/10009570038
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Do property-liability insurers cater their loss reserve to investor sentiment?
Sun, Fang; Wei, Xiangjing; Xu, Yang - In: The international journal of business and finance … 11 (2017) 1, pp. 1-12
Persistent link: https://www.econbiz.de/10011698144
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Do Property-Liability Insurers Cater Their Loss Reserve to Investor Sentiment?
Sun, Fang - 2017
We investigate the relation between investor sentiment and property-liability insurers' loss reserves. We use the Michigan Consumer Confidence Index as a proxy for sentiment, we show that during high sentiment periods, property-liability insurers intend to under-estimate loss reserves. In...
Persistent link: https://www.econbiz.de/10012949055
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Property-liability insurers' discretionary and nondiscretionary loss reserve error : relation with investor sentiment
Sun, Fang; Wei, Xiangjing - In: Review of Pacific Basin financial markets and policies 22 (2019) 3, pp. 1950016-1-1950016-20
Persistent link: https://www.econbiz.de/10012156154