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Keywords: insurance companies
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Journal Articles
The Accounting Review (2023) 98 (7): 405–433.
Published: 01 November 2023
... firms can switch from one external source to another. In the context of life insurance companies that mostly rely on external sources, we posit that such source switches could be driven by managerial incentive either to faithfully report fair values (objective valuation) or to inflate estimates to avoid...
Includes: Supplementary data
Journal Articles
The Accounting Review (2022) 97 (7): 243–268.
Published: 01 November 2022
... 1 3 2022 2022 fair value earnings management insurance companies asset values The appropriateness of fair value measurement, rather than other measurement bases such as amortized cost, for financial instruments has been widely debated. Some argue that fair value measurement...