PROPERTY-LIABILITY INSURER RESERVE ERRORS - A THEORETICAL AND EMPIRICAL-ANALYSIS

被引：65

作者：

GRACE, EV

机构：

来源：

关键词：

D O I：

10.2307/252923

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：28 / 46

页数：19

共 35 条

[21]

LAMBERT RA, 1984, ACCOUNT REV, V59, P604

[22]

LOOMIS CJ, 1984, FORTUNE 0625, P58

[23] A THEORY OF LARGE MANAGERIAL FIRMS [J].

MONSEN, RJ ;

DOWNS, A .

[24]

MOSES OD, 1987, ACCOUNT REV, V62, P358

[25]

PETERSON TIMOTHY M., 1981, LOSS RESERVING PROPE

[26]

*PRENT HALL, 1987, FED TAX, V6

[27]

Ronen J., 1981, SMOOTHING INCOME NUM

[28]

Salzmann RE, 1984, ESTIMATED LIABILITIE

[29]

SCHEINER KJ, 1981, J BANK RES, V12, P119

[30]

Skurnick D., 1973, P CASUALTY ACTUARIAL, V60, P16