Errors in accounting estimates and their relation to audit firm type

K Petroni and M Beasley

Journal of Accounting Research, 1996, vol. 34, issue 1, 151-171

Keywords: Claim loss reserves; Insurance industry; Disclosures; Disclosure accuracy (search for similar items in EconPapers)
JEL-codes: G14 G17 G22 G32 M41 (search for similar items in EconPapers)
Date: 1996
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Citations: View citations in EconPapers (38)

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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:34:y:1996:i:1:p:151-171

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DOI: 10.2307/2491337

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Journal of Accounting Research is currently edited by Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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