Construct · 1 fields · 1 citations

loss reserve error management: a standalone construct

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Insurance economics

pattern in which property-casualty insurers' loss reserve estimates err in directions linked to financial condition and regulatory scrutiny.

In insurance economics, loss reserve error management refers to pattern in which property-casualty insurers' loss reserve estimates err in directions linked to financial condition and regulatory scrutiny. This meaning comes from Petroni (1992) in Journal of Accounting and Economics.[1]

Unit
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Nearby constructs

condition2 fields · 2 citationsjingle · one word, two constructs error4 fields · 8 citationsjingle · one word, four constructs loss2 fields · 3 citationsjingle · one word, two constructs

References

Petroni, K. R. (1992). Optimistic reporting in the property- casualty insurance industry. Journal of Accounting and Economics, 15(4), 485-508. https://doi.org/10.1016/0165-4101(92)90003-k

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