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

Julie H. Collins, Greg G. Geisler and Douglas A. Shackelford

Journal of Accounting and Economics, 1997, vol. 24, issue 3, pages 337-361

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Journal of Accounting and Economics is edited by J. L. Zimmerman, S. P. Kothari, T. Z. Lys and R. L. Watts

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