第二百五十二期财务与会计学术论坛

Presenter:宋博含
Venue:嘉庚二501
Lectures Time:2019-06-17 15:00 - 16:30
Publish Date:2019-06-17 17:06

时间:2019628日(周五)15:00-1630

 

地点:嘉庚二号楼501教室

 

题目:Rate Regulation and Management of the Loss Reserve in Insurance Companies

  

报告人:宋博含,美国杜兰大学会计学博士生

 

主持人:于小偶,厦门大学财务管理与会计研究院会计学助理教授

 

讲座内容:

 

Insurance Pricing is subject to stricter regulation in some states and looser regulation in others. Prior research finds diametrically opposing results for the direction of accrual management associated with regulation stringency. Exploiting the occurrence of staggered deregulation in several states in the past two decades, we show that insurers manage their Loss Reserve accrual downward in regulated regimes. The results are corroborated with tests documenting that insurance pricing is lower following deregulation. Several additional tests (self-selection, Louisiana regulation shock, falsification tests) bolster identification of the results.

 

报告人简介:

    宋博含于厦门大学获得经济学学士,并通过厦门大学财务管理与会计研究院1+1项目直通车赴美国杜兰大学获得硕士学位,现在该校继续攻读博士学位。


Insurance Rate Regulation Accrual Management 05232019.pdf