… that financially weak insurers underreserve to a greater extent than other insurers. … insurers
manipulate reserves to avoid solvency monitoring. We also find insurers increase reserves …

… the level and variability of Ghanaian property and liability insurer’s reserve estimates to
examine its sources and ascertain if reserve errors are random or not (ie manipulated or not). …

… It has been identified in the literature as a motivation for accounting manipulation. … manipulation
of the reserves reported by P/C insurers. For insurance companies with sizable reserve …

… The most common reason for a restatement for a firm in the financial industry in 2004 was …
suggests that management manipulation of reserves might help achieve insurer goals, …

… We can notice that insurer’s reserve errors are concentrated … manipulation but partially due
to the random formulaic errors … that reason, liquidity is a main concern for property liability …

… that general insurers do not manipulate reserves to defer … results in the property-liability
insurance in the auto industry. … avoidance as the motivation to manipulate reserves across public, …

… regulation influences an insurer’s loss reserve error. This is … same set of motivations to
managing loss reserves, we run … for P/L insurers to manipulate reserves and that they may not …

… of specific accruals with and without manipulation.” This is … overconfidence and insurer reserve
error after controlling for … to control for managerial motivations in earnings management to …

… Property-liability insurer reserve error: Motive, manipulation, or mistake. The Journal of Risk
… to investigate whether the insurers that operate in property and casualty insurance adopt the …

… reserving errors, and find that highly reinsured insurers are less … insurance managers have
in manipulating loss liabilities (eg … Leverage management motives for loss reserving have …