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Loss Reserve Error in the Brazilian Insurance Market: empirical evidence of the response to economic and tax regulations

Revista brasileira de gestão de negócios, 2018-10, Vol.20 (4), p.550-572 [Peer Reviewed Journal]

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Title:
Loss Reserve Error in the Brazilian Insurance Market: empirical evidence of the response to economic and tax regulations
Author: Curvello, Rodrigo da Silva Santos ; Rodrigues, Adriano ; Macedo, Marcelo Alvaro da Silva
Subjects: Earnings management ; Econometrics ; Economic regulation ; Insurance ; Loss reserve error ; MANAGEMENT ; Studies ; Tax regulation ; Tax regulations
Is Part Of: Revista brasileira de gestão de negócios, 2018-10, Vol.20 (4), p.550-572
Description: Originality/value--It is the first study in the Brazilian insurance market that utilizes the loss reserve errors in a specific accruals model to jointly study their impacts and three motivations for managers' opportunistic behavior in relation to claims provisions.
Publisher: São Paulo: Fundacao Escola de Comercio Alvares Penteado (FECAP)
Language: English;Portuguese
Identifier: ISSN: 1806-4892
ISSN: 1983-0807
EISSN: 1983-0807
DOI: 10.7819/rbgn.v0i0.2942
Source: SciELO
ProQuest Central
DOAJ Directory of Open Access Journals

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