Reference health
Regulatory Capital Planning and Deferred Tax Assets in a Post-Financial Crisis Environment
42/42 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.
20 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 42 checked references that resolve
resolves10.1111/j.1911-3846.2010.01011.x
Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes*
resolves10.1057/gpp.2008.40
The Impact of Mortgage-Backed Securities on Capital Requirements of Life Insurers in the Financial Crisis of 2007–2008
resolves10.1093/rfs/hhab102
Regulatory Forbearance in the U.S. Insurance Industry: The Effects of Removing Capital Requirements for an Asset Class
resolves10.1111/jori.12042
External Financing in the Life Insurance Industry: Evidence From the Financial Crisis
resolves10.1016/j.jfineco.2011.12.010
Econometric measures of connectedness and systemic risk in the finance and insurance sectors
resolves10.1111/j.1539-6975.2007.00218.x
<scp>Interest Rate Risk and Equity Values of Life Insurance Companies: A GARCH–M Model</scp>
resolves10.1007/s11142-013-9258-3
The information content of mandatory risk factor disclosures in corporate filings
resolves10.1007/s11142-018-9474-y
Tax-related mandatory risk factor disclosures, future profitability, and stock returns
resolves10.1016/j.jfineco.2011.03.001
Liquidity risk management and credit supply in the financial crisis
resolves10.1023/A:1014321701262
Keeping up with the Joneses: Changing Rating Standards and the Buildup of Capital by U.S. Property-Liability Insurers
resolves10.2308/tar-2019-0173
Accounting-Based Regulation: Evidence from Health Insurers and the Affordable Care Act
resolves10.1057/grir.2011.8
Is There Market Discipline in the European Insurance Industry? An Analysis of the German Insurance Market
resolves10.1016/j.jfineco.2011.03.020
Regulatory pressure and fire sales in the corporate bond market
resolves10.1111/jofi.12357
Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading
resolves10.1353/mcb.2006.0081
Market Discipline in Property/Casualty Insurance: Evidence from Premium Growth Surrounding Changes in Financial Strength Ratings
resolves10.1111/j.1911-3846.1999.tb00579.x
Managing Insurance Company Financial Statements to Meet Regulatory and Tax Reporting Goals*
resolves10.1111/j.1475-679X.2009.00358.x
Political Cost Incentives for Managing the Property‐Liability Insurer Loss Reserve
resolves10.1093/rcfs/cfaa007
Rethinking the Use of Credit Ratings in Capital Regulations: Evidence From the Insurance Industry
resolves10.2308/accr-52657
Tax and Nontax Incentives in Income Shifting: Evidence from Shadow Insurers
resolves10.1057/gpp.2011.9
Principles for Insurance Regulation: An Evaluation of Current Practices and Potential Reforms
resolves10.1111/1475-679X.12157
Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking
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
resolves10.1016/j.jacceco.2008.07.003
The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis
The 20 references without a DOI — listed, not checked
no DOI — not checkedref1
no DOI — not checkedAmerican Bankers Association and The Clearing House. Regulatory capital limits on deferred tax assets
no DOI — not checkedref4
no DOI — not checkedDeferred tax assets require recognition test. Bank for International Settlements
no DOI — not checkedref20
no DOI — not checkedref29
no DOI — not checkedNAIC rejects reserve relief for life sector
no DOI — not checkedref31
no DOI — not checkedref33
no DOI — not checkedref34
no DOI — not checkedDeferred tax assets and liabilities: Tax benefits, obligations and corporate debt policy
no DOI — not checkedref45
no DOI — not checkedAggregate lapsation risk
no DOI — not checkedref52
no DOI — not checkedDeferred tax asset revaluations, costly information processing, and bank deposits: Evidence from the Tax Cuts and Jobs Act
no DOI — not checkedTax accounting for insurance companies
no DOI — not checkedref57
no DOI — not checkedIs U.S. insurance regulation unconstitutional?
no DOI — not checkedACLI update column
no DOI — not checkedref62
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