财产-意外险保险公司损失准备金的自由裁量与非自由裁量修订：对未来盈利能力、风险和市场价值的不同影响

Discretionary and Non-Discretionary Revisions of Loss Reserves by Property-Casualty Insurers: Differential Implications for Future Profitability, Risk and Market Value

Review of Accounting Studies · 2000

被引 117