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

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.

Saved in:
Bibliographic Details
Published in:Revista brasileira de gestão de negócios 2018-10, Vol.20 (4), p.550-572
Main Authors: Curvello, Rodrigo da Silva Santos, Rodrigues, Adriano, Macedo, Marcelo Alvaro da Silva
Format: Article
Language:English
Subjects:
Accounting
Asymmetry
Balance sheets
Capital requirements
Corporate profits
Earnings management
Econometrics
Economic regulation
Equity
Income taxes
Insurance
Loss reserve error
Loss reserves
Losses
MANAGEMENT
Property & casualty insurance
Provisions
Reinsurance
Solvency
Studies
Tax regulation
Tax regulations
Citations: Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary: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.
ISSN:1806-4892
1983-0807
1983-0807
DOI:10.7819/rbgn.v0i0.2942