Incentives for Managing Accounting Information: Property-Liability Insurer Stock-Charter Conversions

D. Mayers and C.W. Smith

Working Papers from Rochester, Business - Financial Research and Policy Studies

Abstract: We examine incentives to manage accounting information within 63 property-liability insurance compagny conversions from mutual ownership to common stock charter.

Keywords: INSURANCE; INFORMATION; MANAGEMENT (search for similar items in EconPapers)
JEL-codes: G20 G22 (search for similar items in EconPapers)
Pages: 29 pages
Date: 1996
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Persistent link: https://EconPapers.repec.org/RePEc:fth:robufr:96-05

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