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The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations

https://doi.org/10.1016/s0165-4101(98)00011-1
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13/13 checkable references clean · checked 2026-07-24

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

6 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 13 checked references that resolve
resolves10.1016/S0165-4101(96)00436-3
Reinsurance and the management of regulatory ratios and taxes in the property—casualty insurance industry
resolves10.2307/2491487
Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings
resolves10.2307/2491488
Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes
resolves10.2307/253743
On the Choice of Insurance Distribution Systems
resolves10.1086/296592
Stock Versus Mutual Ownership Structures: The Risk Implications
resolves10.1086/209707
Board Composition and Corporate Control: Evidence from the Insurance Industry
resolves10.1086/296481
On the Corporate Demand for Insurance: Evidence from the Reinsurance Market
resolves10.1086/296557
Executive Compensation in the Life Insurance Industry
resolves10.2307/253642
Managerial Discretion, Regulation, and Stock Insurer Ownership Structure
resolves10.1016/0165-4101(90)90027-2
Capital adequacy ratio regulations and accounting choices in commercial banks
resolves10.1016/0165-4101(92)90003-K
Optimistic reporting in the property- casualty insurance industry
resolves10.1016/0165-4101(95)00402-5
Taxation, regulation, and the organizational structure of property-casualty insurers
resolves10.2307/2491200
Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986
The 6 references without a DOI — listed, not checked
no DOI — not checkedBest, A.M., 1986–1994 annuals. Best's aggregates and averages, life/health edition. A.M. Best Company, Oldwick, NJ.
no DOI — not checkedBoskin, M., 1993. American mutual life insurance and subsidiaries versus United States of America. Expert witness affidavit.
no DOI — not checked10.1016/S0165-4101(98)00011-1_BIB6
no DOI — not checked10.1016/S0165-4101(98)00011-1_BIB13
no DOI — not checkedUS Department of Treasury, 1989. Final report to Congress on life insurance company taxation, August 1989.
no DOI — not checkedUS General Accounting Office, 1989. Tax policy: Allocation of taxes within the life insurance industry, October 1989.
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

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