Document Type
Article
Date
8-28-2024
Keywords
Earnings management, accruals, insurance firms, financial reporting, firm complexity
Language
Eng
Disciplines
Insurance
Description/Abstract
This working paper investigates accrual earnings management in complex insurance firms that operate across multiple jurisdictions and product lines. It highlights how firm complexity influences financial reporting and regulatory oversight.
Recommended Citation
Reddic, W. D., & Boyer, M. M. (2024). Earning Accruals in Complex Firms: The Case of Multi-Jurisdictional and Multi-Product Insurers. Available at SSRN 4939305. https://dx.doi.org/10.2139/ssrn.4939305
Source
SSRN
Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.
