Journal of Accounting Research, Vol. 40, No. 1 (Mar., 2002), pp. 105-134 (30 pages) This paper examines the impact of measuring accruals as the change in successive balance sheet accounts, as opposed ...

Journal of Insurance Issues, Vol. 41, No. 2 (Fall 2018), pp. 193-214 (22 pages) The academic literature on loss reserve errors spans five decades and follows two ...

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