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Regulations, institutions and income smoothing by managing technical reserves: international evidence from the insurance industry

Gaganis, Chrysovalantis, Hasan Iftekhar, Pasiouras Fotios

Απλή Εγγραφή


URIhttp://purl.tuc.gr/dl/dias/6D39C931-C040-4AF8-8523-4CA19220C566-
Αναγνωριστικόhttps://www.sciencedirect.com/science/article/pii/S030504831500119X?via%3Dihub-
Αναγνωριστικόhttps://doi.org/10.1016/j.omega.2015.05.010-
Γλώσσαen-
Μέγεθος17 pagesen
ΤίτλοςRegulations, institutions and income smoothing by managing technical reserves: international evidence from the insurance industryen
ΔημιουργόςGaganis, Chrysovalantisen
ΔημιουργόςHasan Iftekharen
ΔημιουργόςPasiouras Fotiosen
ΔημιουργόςΠασιουρας Φωτιοςel
ΕκδότηςElsevieren
ΠερίληψηThis paper investigates the role of technical reserves in the income smoothing behavior of insurance companies. This is one of the first attempts in the literature to trace such relationship in the insurance industry, especially at a multi-country setting. The experience of 770 insurance firms operating in 87 countries over the period 2000-2009 reveals that there is a significant evidence of income smoothing. The paper also finds that institutional characteristics, e.g., the rule of law, common law legal origin, economic freedom, and regulations relating to technical provisions and supervisory power constrain income smoothing but other factors such as capital requirements, tax deductibility of provisions, auditing, and corporate governance do not have a significant effect.en
ΤύποςPeer-Reviewed Journal Publicationen
ΤύποςΔημοσίευση σε Περιοδικό με Κριτέςel
Άδεια Χρήσηςhttp://creativecommons.org/licenses/by/4.0/en
Ημερομηνία2018-10-19-
Ημερομηνία Δημοσίευσης2016-
Θεματική ΚατηγορίαEarnings managementen
Θεματική ΚατηγορίαIncome smoothingen
Θεματική ΚατηγορίαInsuranceen
Θεματική ΚατηγορίαTechnical reservesen
Βιβλιογραφική ΑναφοράC. Gaganis, I. Hasan and F. Pasiouras, "Regulations, institutions and income smoothing by managing technical reserves: international evidence from the insurance industry," Omega, vol. 59, pt. A, pp 113-129, Mar. 2016. doi: 10.1016/j.omega.2015.05.010en

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