Ratings : it's accrual world

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<title>Ratings</title>
<subTitle>: it's accrual world</subTitle>
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<namePart>Eastman, Evan M.</namePart>
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<namePart>Eckles, David L.</namePart>
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<abstract displayLabel="Summary">We 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.</abstract>
<note type="statement of responsibility">James M. Carson, Evan M. Eastman, David L. Eckles</note>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080568108">
<topic>Best's ratings</topic>
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<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080586294">
<topic>Mercado de seguros</topic>
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<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080587260">
<topic>Ratios financieros</topic>
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<topic>Ratios</topic>
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<topic>Agencias de calificación</topic>
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<title>The Journal of risk and insurance</title>
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<publisher>Nueva York : The American Risk and Insurance Association, 1964-</publisher>
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<identifier type="issn">0022-4367</identifier>
<identifier type="local">MAP20077000727</identifier>
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<text>03/09/2018 Volumen 85 Número 3 - septiembre 2018 , P. 787-809</text>
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