메뉴 건너뛰기




Volumn 23, Issue 3, 2006, Pages 655-692

Cherry picking, disclosure quality, and comprehensive income reporting choices: The case of property-liability insurers;Picorage, qualité de l'information et choix de présentation du résultat étendu: Le cas des assureurs de la responsabilité matérielle

Author keywords

Accounting choice; Comprehensive income; Earnings management; Property liability insurers

Indexed keywords


EID: 33749341565     PISSN: 08239150     EISSN: 19113846     Source Type: Journal    
DOI: 10.1506/5QB8-PBQY-Y86L-DRYL     Document Type: Review
Times cited : (92)

References (44)
  • 1
    • 2442620196 scopus 로고    scopus 로고
    • Firms' voluntary recognition of stock-based compensation expense
    • Aboody, D., M. Barth, and R. Kasznik. 2004. Firms' voluntary recognition of stock-based compensation expense. Journal of Accounting Research 42 (2): 123-50.
    • (2004) Journal of Accounting Research , vol.42 , Issue.2 , pp. 123-150
    • Aboody, D.1    Barth, M.2    Kasznik, R.3
  • 2
    • 0000061346 scopus 로고
    • Stock market valuation of gains and losses on commercial banks' investment securities: An empirical analysis
    • Ahmed, A., and C. Takeda. 1995. Stock market valuation of gains and losses on commercial banks' investment securities: An empirical analysis. Journal of Accounting and Economics 20 (2): 207-25.
    • (1995) Journal of Accounting and Economics , vol.20 , Issue.2 , pp. 207-225
    • Ahmed, A.1    Takeda, C.2
  • 3
    • 84997868352 scopus 로고    scopus 로고
    • Accounting estimation error disclosures and firm valuation
    • Anthony, J., and K. Petroni. 1997. Accounting estimation error disclosures and firm valuation. Journal of Accounting, Auditing, and Finance 12 (3): 257-81.
    • (1997) Journal of Accounting, Auditing, and Finance , vol.12 , Issue.3 , pp. 257-281
    • Anthony, J.1    Petroni, K.2
  • 4
    • 0000920426 scopus 로고
    • Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows
    • Barth, M., W. Landsman, and J. Wahlen. 1995. Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows. Journal of Banking and Finance 19 (3-4): 577-605.
    • (1995) Journal of Banking and Finance , vol.19 , Issue.3-4 , pp. 577-605
    • Barth, M.1    Landsman, W.2    Wahlen, J.3
  • 5
    • 0030305175 scopus 로고    scopus 로고
    • Alternative accounting methods, information asymmetry and liquidity: Theory and evidence
    • Bartov, E., and G. Bodnar. 1996. Alternative accounting methods, information asymmetry and liquidity: Theory and evidence. The Accounting Review 71 (3): 397-418.
    • (1996) The Accounting Review , vol.71 , Issue.3 , pp. 397-418
    • Bartov, E.1    Bodnar, G.2
  • 7
    • 0346739806 scopus 로고
    • Managing financial reports of commercial banks: The influence of taxes, regulatory capital and earnings
    • Beatty, A., S. Chamberlain, and J. Magliolo. 1995. Managing financial reports of commercial banks: The influence of taxes, regulatory capital and earnings. Journal of Accounting Research 33 (2): 231-61.
    • (1995) Journal of Accounting Research , vol.33 , Issue.2 , pp. 231-261
    • Beatty, A.1    Chamberlain, S.2    Magliolo, J.3
  • 8
    • 29844452201 scopus 로고    scopus 로고
    • Is comprehensive income irrelevant?
    • Hong Kong University of Science and Technology
    • Biddle, G. C., and J. Choi. 2002. Is comprehensive income irrelevant? Working paper, Hong Kong University of Science and Technology.
    • (2002) Working Paper
    • Biddle, G.C.1    Choi, J.2
  • 9
    • 0031184823 scopus 로고    scopus 로고
    • The impact of annual report disclosure level on investor base and the cost of capital
    • Botosan, C. 1997. The impact of annual report disclosure level on investor base and the cost of capital. The Accounting Review 72 (3): 323-50.
    • (1997) The Accounting Review , vol.72 , Issue.3 , pp. 323-350
    • Botosan, C.1
  • 10
    • 0034562599 scopus 로고    scopus 로고
    • Corporate disclosure practices, institutional investors, and stock return volatility
    • Bushee, B., and C. Noe. 2000. Corporate disclosure practices, institutional investors, and stock return volatility. Journal of Accounting Research 28 (Supplement): 171-202.
    • (2000) Journal of Accounting Research , vol.28 , Issue.SUPPL. , pp. 171-202
    • Bushee, B.1    Noe, C.2
  • 12
    • 0010788018 scopus 로고
    • Bank differences in the coordination of regulatory capital, earnings and taxes
    • Collins, J., D. Shackelford, and J. Wahlen. 1995. Bank differences in the coordination of regulatory capital, earnings and taxes. Journal of Accounting Research 33 (2): 263-91.
    • (1995) Journal of Accounting Research , vol.33 , Issue.2 , pp. 263-291
    • Collins, J.1    Shackelford, D.2    Wahlen, J.3
  • 13
    • 0003202114 scopus 로고    scopus 로고
    • Is comprehensive income superior to net income as a measure of firm performance?
    • Dhaliwal, D., K. R. Subramanyam, and R. Trezevant. 1999. Is comprehensive income superior to net income as a measure of firm performance? Journal of Accounting and Economics 26 (1-3): 43-67.
    • (1999) Journal of Accounting and Economics , vol.26 , Issue.1-3 , pp. 43-67
    • Dhaliwal, D.1    Subramanyam, K.R.2    Trezevant, R.3
  • 14
    • 84942585214 scopus 로고
    • Disclosure, liquidity, and the cost of capital
    • Diamond, D. W., and R. E. Verrecchia. 1991. Disclosure, liquidity, and the cost of capital. The Journal of Finance 46 (4): 1325-60.
    • (1991) The Journal of Finance , vol.46 , Issue.4 , pp. 1325-1360
    • Diamond, D.W.1    Verrecchia, R.E.2
  • 15
    • 3843123189 scopus 로고    scopus 로고
    • Audit firm specialization and client disclosure quality
    • Dunn, K., and B. Mayhew, 2004. Audit firm specialization and client disclosure quality. Review of Accounting Studies 9 (1): 35-58.
    • (2004) Review of Accounting Studies , vol.9 , Issue.1 , pp. 35-58
    • Dunn, K.1    Mayhew, B.2
  • 21
    • 84990366435 scopus 로고    scopus 로고
    • Fair value accounting for property-liability insurers and classification decisions under FAS 115
    • Godwin, N., K. Petroni, and J. Wahlen. 1998. Fair value accounting for property-liability insurers and classification decisions under FAS 115. Journal of Accounting, Auditing, and Finance 13 (3): 207-39.
    • (1998) Journal of Accounting, Auditing, and Finance , vol.13 , Issue.3 , pp. 207-239
    • Godwin, N.1    Petroni, K.2    Wahlen, J.3
  • 22
    • 0032020102 scopus 로고    scopus 로고
    • The association between competition and managers' business segment reporting decisions
    • Harris, M. 1998. The association between competition and managers' business segment reporting decisions. Journal of Accounting Research 36 (1): 111-28.
    • (1998) Journal of Accounting Research , vol.36 , Issue.1 , pp. 111-128
    • Harris, M.1
  • 23
    • 0000388461 scopus 로고    scopus 로고
    • Stock performance and intermediation changes surrounding sustained increases in disclosure
    • Healy, P., A. Hutton, and K. Palepu. 1999. Stock performance and intermediation changes surrounding sustained increases in disclosure. Contemporary Accounting Research 16 (3): 485-520.
    • (1999) Contemporary Accounting Research , vol.16 , Issue.3 , pp. 485-520
    • Healy, P.1    Hutton, A.2    Palepu, K.3
  • 24
    • 20144368270 scopus 로고    scopus 로고
    • Comprehensive income reporting and analysts' valuation judgments
    • Hirst, D., and P. Hopkins. 1998. Comprehensive income reporting and analysts' valuation judgments. Journal of Accounting Research 36 (Supplement): 47-75.
    • (1998) Journal of Accounting Research , vol.36 , Issue.SUPPL. , pp. 47-75
    • Hirst, D.1    Hopkins, P.2
  • 25
    • 2542467602 scopus 로고    scopus 로고
    • Fair values, income measurement, and bank analysts' risk and valuation judgments
    • Hirst, D., P. Hopkins, and J. Wahlen. 2004. Fair values, income measurement, and bank analysts' risk and valuation judgments. The Accounting Review 79 (2): 453-72.
    • (2004) The Accounting Review , vol.79 , Issue.2 , pp. 453-472
    • Hirst, D.1    Hopkins, P.2    Wahlen, J.3
  • 26
    • 33645902912 scopus 로고    scopus 로고
    • Risk-relevance of fair value income measure for commercial banks
    • Hodder, L., P. Hopkins, and J. Wahlen. 2005. Risk-relevance of fair value income measure for commercial banks. The Accounting Review 81 (2): 337-75.
    • (2005) The Accounting Review , vol.81 , Issue.2 , pp. 337-375
    • Hodder, L.1    Hopkins, P.2    Wahlen, J.3
  • 27
    • 33644698468 scopus 로고    scopus 로고
    • Financial reporting transparency and earnings management
    • Hunton, J., R. Libby, and C. Mazza. 2006. Financial reporting transparency and earnings management. The Accounting Review 81 (1): 135-57.
    • (2006) The Accounting Review , vol.81 , Issue.1 , pp. 135-157
    • Hunton, J.1    Libby, R.2    Mazza, C.3
  • 28
    • 33749362285 scopus 로고    scopus 로고
    • as updated on May 5, 2005
    • International Accounting Standards Board (IASB). 2005. Project update: Performance reporting, as updated on May 5, 2005.
    • (2005) Project Update: Performance Reporting
  • 29
    • 33749340884 scopus 로고    scopus 로고
    • Earnings management under SFAS No. 115: Evidence from the insurance industry
    • Jordan, C., S. Clark, and W. Smith. 1997-98. Earnings management under SFAS No. 115: Evidence from the insurance industry. Journal of Applied Business Research 14 (1): 49-56.
    • (1997) Journal of Applied Business Research , vol.14 , Issue.1 , pp. 49-56
    • Jordan, C.1    Clark, S.2    Smith, W.3
  • 31
    • 0030305317 scopus 로고    scopus 로고
    • Corporate disclosure policy and analysts
    • Lang, M., and R. Lundholm. 1996. Corporate disclosure policy and analysts. The Accounting Review 71 (4): 467-92.
    • (1996) The Accounting Review , vol.71 , Issue.4 , pp. 467-492
    • Lang, M.1    Lundholm, R.2
  • 33
    • 0037728258 scopus 로고    scopus 로고
    • Testing for income smoothing using the backing out method: A review of specification issues
    • Lim, S. C., and S. Lustgarten. 2002. Testing for income smoothing using the backing out method: A review of specification issues. Review of Quantitative Finance and Accounting 19 (3): 273-90.
    • (2002) Review of Quantitative Finance and Accounting , vol.19 , Issue.3 , pp. 273-290
    • Lim, S.C.1    Lustgarten, S.2
  • 34
    • 0034336777 scopus 로고    scopus 로고
    • Effects of comprehensive income volatility on nonprofessional investors' judgments: The role of presentation format
    • Maines, L., and L. McDaniel. 2000. Effects of comprehensive income volatility on nonprofessional investors' judgments: The role of presentation format. The Accounting Review 75 (2): 179-207.
    • (2000) The Accounting Review , vol.75 , Issue.2 , pp. 179-207
    • Maines, L.1    McDaniel, L.2
  • 35
    • 33644689068 scopus 로고    scopus 로고
    • An assessment of the transparency of comprehensive income reporting practices of U.S. companies
    • Fordham University
    • Mazza, C., and B. Porco. 2004. An assessment of the transparency of comprehensive income reporting practices of U.S. companies. Working paper, Fordham University.
    • (2004) Working Paper
    • Mazza, C.1    Porco, B.2
  • 36
    • 0001370745 scopus 로고
    • Capital adequacy ratio regulations and accounting choices in commercial banks
    • Moyer, S. 1990. Capital adequacy ratio regulations and accounting choices in commercial banks. Journal of Accounting and Economics 13 (2): 123-54.
    • (1990) Journal of Accounting and Economics , vol.13 , Issue.2 , pp. 123-154
    • Moyer, S.1
  • 37
    • 2442691109 scopus 로고    scopus 로고
    • How are earnings managed? Examples from auditors
    • Nelson, M., J. Elliott, and R. Tarpley. 2003. How are earnings managed? Examples from auditors. Accounting Horizons (Supplement): 17-35.
    • (2003) Accounting Horizons , Issue.SUPPL. , pp. 17-35
    • Nelson, M.1    Elliott, J.2    Tarpley, R.3
  • 38
    • 0000430650 scopus 로고
    • Optimistic reporting in the property-casualty insurance industry
    • Petroni, K. 1992. Optimistic reporting in the property-casualty insurance industry. Journal of Accounting and Economics 15 (4): 485-508.
    • (1992) Journal of Accounting and Economics , vol.15 , Issue.4 , pp. 485-508
    • Petroni, K.1
  • 39
    • 0030306392 scopus 로고    scopus 로고
    • Errors in accounting estimates and their relation to audit firm type
    • Petroni, K., and M. Beasley. 1996. Errors in accounting estimates and their relation to audit firm type. Journal of Accounting Research 34 (1): 151-72.
    • (1996) Journal of Accounting Research , vol.34 , Issue.1 , pp. 151-172
    • Petroni, K.1    Beasley, M.2
  • 40
    • 0000252083 scopus 로고
    • Tax planning, regulatory capital planning, and financial reporting strategy for commercial banks
    • Scholes, M., G. Wilson, and M. Wolfson, 1990. Tax planning, regulatory capital planning, and financial reporting strategy for commercial banks. Review of Financial Studies: 3 (4): 625-50.
    • (1990) Review of Financial Studies , vol.3 , Issue.4 , pp. 625-650
    • Scholes, M.1    Wilson, G.2    Wolfson, M.3
  • 41
    • 0001269383 scopus 로고    scopus 로고
    • The impact of firm risk on property-liability insurance prices
    • Sommer, D. 1996. The impact of firm risk on property-liability insurance prices. Journal of Risk and Insurance 63 (3): 501-14.
    • (1996) Journal of Risk and Insurance , vol.63 , Issue.3 , pp. 501-514
    • Sommer, D.1
  • 42
    • 0002121969 scopus 로고
    • The application and misapplication of factor analysis in marketing research
    • Stewart, D. 1981. The application and misapplication of factor analysis in marketing research. Journal of Marketing Research 18(1): 51-62.
    • (1981) Journal of Marketing Research , vol.18 , Issue.1 , pp. 51-62
    • Stewart, D.1
  • 43
    • 84984199207 scopus 로고
    • Disclosure policy, information asymmetry, and liquidity in equity markets
    • Welker, M. 1995. Disclosure policy, information asymmetry, and liquidity in equity markets. Contemporary Accounting Research 11 (2): 201-28.
    • (1995) Contemporary Accounting Research , vol.11 , Issue.2 , pp. 201-228
    • Welker, M.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.