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

Journal of Accounting and Economics

Volumn 24, Issue 3, 1997, Pages 337-361

  Collins, Julie H ^a   Geisler, Greg G ^b   Shackelford, Douglas A ^a  

^a UNIVERSITY OF NORTH CAROLINA   (United States)

^b GEORGIA STATE UNIVERSITY   (United States)

Author keywords

Capital gains; Earnings management; G22; G28; H25; Insurance; M4; Regulation; Taxes

Indexed keywords

EID: 0031593255     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0165-4101(98)00011-1     Document Type: Article

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