Martin Halek

University of Wisconsin - Madison - Department of Actuarial Science, Risk Management and Insurance

Madison, WI

United States

  • University of Wisconsin - Madison - Department of Actuarial Science, Risk Management and Insurance

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Asymmetry in Earnings Management Surrounding Targeted Ratings

Number of pages: 62 Posted: 18 May 2021
Evan Eastman, David L. Eckles and Martin Halek
Florida State University, University of Georgia - Department of Insurance, Legal Studies, Real Estate and University of Wisconsin - Madison - Department of Actuarial Science, Risk Management and Insurance
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Abstract:

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Accounting Discretion, Ratings Agencies, Accruals, Earnings Management, Insurance, Reserve Management