Emerging literature focuses on insurers' earnings management using estimated liability for
unpaid claims, known as loss reserve. An insurance company generally uses the traditional …

Given the rapidly growing industry-wide trends to promote diversity, we provide the first
evidence that executive gender differences impact insurer corporate decisions by examining …

Abstract Prior literature on Enterprise Risk Management's (ERM) value implications focuses
on cost–benefit analyses of implementing an ERM program. We take a novel approach by …

This paper examines the earnings management behavior of target insurers before mergers
and acquisitions by investigating their reserving conservatism compared to control insurers …

This study explores the impact of big data analytics investment on loss reserve accuracy in
the US property-liability insurance industry. Utilising a dataset of 1243 insurers from 2002 to …

This study examines how tort reform affects uncertainty in insurance markets by testing
whether noneconomic damage caps influence reserving volatility for medical malpractice …

Given the rapidly growing industry-wide trends to promote diversity, we provide the first
evidence that executive gender differences impact insurer corporate decisions by examining …

A rich body of academic research has addressed the question of earnings management in
the property-casualty insurance industry via manipulation of loss reserve estimates. This …

This paper examines the association between monitoring and earnings management by
property‐casualty insurers. Prior literature has evaluated the impact of auditors and …

In this paper, we study two types of accounting conservatism in the property-liability (P&L)
insurance industry–ex-ante and ex-post conservatism. Ex-ante conservatism means that …