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Political Cost Incentives for Managing the Property-Liability Insurer Loss Reserve

https://doi.org/10.2139/ssrn.1448888
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19/19 checkable references clean · checked 2026-08-27

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.

9 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 19 checked references that resolve
resolves10.1023/A:1009676300318
The Characteristics and Valuation of Loss Reserves of Property Casualty Insurers
resolves10.1016/s0165-4101(03)00037-5
Management of the loss reserve accrual and the distribution of earnings in the property-casualty insurance industry
resolves10.1006/jfin.2000.0295
Conglomeration versus Strategic Focus: Evidence from the Insurance Industry
resolves10.1016/0304-405x(94)00798-6
Diversification's effect on firm value
resolves10.1016/0304-405x(94)00777-x
Corporate focus and stock returns
resolves10.1111/j.1540-6261.1988.tb02607.x
Risk‐Based Premiums for Insurance Guaranty Funds
resolves10.2307/253237
Statistical and Financial Models of Insurance Pricing and the Insurance Firm
resolves10.2307/253555
Regulatory Solvency Prediction in Property-Liability Insurance: Risk-Based Capital, Audit Ratios, and Cash Flow Simulation
resolves10.1007/978-94-015-7753-3
Fair Rate of Return in Property-Liability Insurance
resolves10.1016/0378-4266(94)00136-q
Insolvency experience, risk-based capital, and prompt corrective action in property-liability insurance
resolves10.2308/acch.2000.14.2.235
Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators
resolves10.1111/j.1911-3846.1999.tb00579.x
Managing Insurance Company Financial Statements to Meet Regulatory and Tax Reporting Goals*
resolves10.1016/s0278-4254(00)00014-4
Earnings management under changing regulatory regimes: state accreditation in the insurance industry
resolves10.2307/252989
Price and Availability Tradeoffs of Automobile Insurance Regulation
resolves10.2307/252923
Property-Liability Insurer Reserve Errors: A Theoretical and Empirical Analysis
resolves10.2307/253534
Risk-Based Capital and Solvency Screening in Property-Liability Insurance: Hypotheses and Empirical Tests
resolves10.1016/j.jbankfin.2007.09.011
Regulator performance, regulatory environment and outcomes: An examination of insurance regulator career incentives on state insurance markets
resolves10.1016/0304-405x(96)00879-3
Proxies for the corporate marginal tax rate
resolves10.2307/2491427
A Market-Based Evaluation of Discretionary Accrual Models
The 9 references without a DOI — listed, not checked
no DOI — not checkedref5
no DOI — not checkedThe Effect of Antitrust Investigations on Discretionary Accruals: A Refined Test of the Political Cost Hypothesis
no DOI — not checkedref7
no DOI — not checkedref11
no DOI — not checkedRegulation, Political Influence and the Price of Automobile Insurance
no DOI — not checkedThe Structure, Conduct and Regulation of the Property-Liability Insurance Industry
no DOI — not checkedRate-Regulated Enterprises and Mandated Accounting Changes: The Case of Electric Utilities and Post-Retirement Benefits Other Than Pensions (SFAS No. 106)
no DOI — not checkedref19
no DOI — not checkedPolitical Costs and Earnings Management of Oil Companies During the 1990 Persian Gulf Crisis
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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