Ratings : it's accrual world

Recurso electrónico / Electronic resource
MARC record
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001  MAP20180027260
003  MAP
005  20180921142434.0
008  180919e20180903usa|||p |0|||b|eng d
040  ‎$a‎MAP‎$b‎spa‎$d‎MAP
084  ‎$a‎6
100  ‎$0‎MAPA20080662882‎$a‎Carson, James M.
24510‎$a‎Ratings‎$b‎: it's accrual world‎$c‎James M. Carson, Evan M. Eastman, David L. Eckles
520  ‎$a‎We find strong empirical evidence that overall accruals quality is significantly related to ratings. In particular, the results here indicate that higher accruals quality (lower reserve error volatility) is associated with higher financial strength ratings for property-casualty insurers. Moreover, decomposing accruals quality into innate and discretionary components indicates that both measures are significantly related to insurer ratings with the innate component appearing relatively more important.
650 4‎$0‎MAPA20080568108‎$a‎Best's ratings
650 4‎$0‎MAPA20080586294‎$a‎Mercado de seguros
650 4‎$0‎MAPA20080587260‎$a‎Ratios financieros
650 4‎$0‎MAPA20080542214‎$a‎Ratios
650 4‎$0‎MAPA20080613044‎$a‎Agencias de calificación
700  ‎$0‎MAPA20210029998‎$a‎Eastman, Evan M
7001 ‎$0‎MAPA20080648558‎$a‎Eckles, David L.
7730 ‎$w‎MAP20077000727‎$t‎The Journal of risk and insurance‎$d‎Nueva York : The American Risk and Insurance Association, 1964-‎$x‎0022-4367‎$g‎03/09/2018 Volumen 85 Número 3 - septiembre 2018 , P. 787-809