The Role of holding company financial information in the insurer-rating process: evidence from the property-liability industry

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      <subfield code="a">Robustness tests based on a sudsample of holding companies with minimal investment outside of the property-liability industry reinforce or conclusion that parent company statements influence consolidated group ratings. However, our data do not allow us to separate the relative contribution of the GAAP ( Generally Accepted Accounting Principles) model and underlying transactions to the ratings decision</subfield>
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      <subfield code="g">Volume 72, number 1, March 2005 ;  p. 77-103</subfield>
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