Ratings : it's accrual world
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| Tag | 1 | 2 | Valor |
|---|---|---|---|
| LDR | 00000cab a2200000 4500 | ||
| 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. | ||
| 245 | 1 | 0 | $aRatings$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 | 1 | $0MAPA20180013003$aEastman, Evan M. | |
| 700 | 1 | $0MAPA20080648558$aEckles, David L. | |
| 773 | 0 | $wMAP20077000727$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 |