Managing Earnings Using An Insurance Subsidiary: A Case of Restraint by Sears/Allstate.
报告了保险公司及其子公司管理盈余的一种方法，以西尔斯为例说明，并指出其管理层并未充分利用保险会计准则提供的所有收入平滑机会。
Abstract ABSTRACT: This note reports on one method currently available to insurance companies and those with insurance subsidiaries for "managing earnings," illustrates it for Sears Roebuck and Co., and concludes that Sears' management has not taken advantage of all of the income-smoothing possibilities provided by the generally accepted accounting principles for insurance companies.