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Determinants of voluntary accounting policy choices by Australian life insurers

Research output: Working paper

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Determinants of voluntary accounting policy choices by Australian life insurers. / Klumpes, P J M.

Lancaster University : The Department of Accounting and Finance, 1997. (Accounting and Finance Working Paper Series).

Research output: Working paper

Harvard

Klumpes, PJM 1997 'Determinants of voluntary accounting policy choices by Australian life insurers' Accounting and Finance Working Paper Series, The Department of Accounting and Finance, Lancaster University.

APA

Klumpes, P. J. M. (1997). Determinants of voluntary accounting policy choices by Australian life insurers. (Accounting and Finance Working Paper Series). The Department of Accounting and Finance.

Vancouver

Klumpes PJM. Determinants of voluntary accounting policy choices by Australian life insurers. Lancaster University: The Department of Accounting and Finance. 1997. (Accounting and Finance Working Paper Series).

Author

Klumpes, P J M. / Determinants of voluntary accounting policy choices by Australian life insurers. Lancaster University : The Department of Accounting and Finance, 1997. (Accounting and Finance Working Paper Series).

Bibtex

@techreport{6cc9dafb68ec44dbbb920e65ad143d00,
title = "Determinants of voluntary accounting policy choices by Australian life insurers",
abstract = "This paper empirically examines various incentives facing managers of Australian life insurers to voluntarily use actuarial-based income smoothing techniques (AIS). AIS were subsequently incorporated into jointly-developed Australian and New Zealand life insurance accounting standards (LIAS) issued in 1997. The propensity of managers to voluntarily use AIS is predicted to be related to the firm s tax rate, ownership structure, size, expense ratio and solvency. These predictions were tested on a sample of 28 firms during the period 1992-93. Empirical results suggest that firms using AIS tend to be larger, pay higher levels of income tax and are less likely to contravene minimum solvency requirements.",
keywords = "Actuarial income-smoothing techniques, life insurance",
author = "Klumpes, {P J M}",
year = "1997",
language = "English",
series = "Accounting and Finance Working Paper Series",
publisher = "The Department of Accounting and Finance",
type = "WorkingPaper",
institution = "The Department of Accounting and Finance",

}

RIS

TY - UNPB

T1 - Determinants of voluntary accounting policy choices by Australian life insurers

AU - Klumpes, P J M

PY - 1997

Y1 - 1997

N2 - This paper empirically examines various incentives facing managers of Australian life insurers to voluntarily use actuarial-based income smoothing techniques (AIS). AIS were subsequently incorporated into jointly-developed Australian and New Zealand life insurance accounting standards (LIAS) issued in 1997. The propensity of managers to voluntarily use AIS is predicted to be related to the firm s tax rate, ownership structure, size, expense ratio and solvency. These predictions were tested on a sample of 28 firms during the period 1992-93. Empirical results suggest that firms using AIS tend to be larger, pay higher levels of income tax and are less likely to contravene minimum solvency requirements.

AB - This paper empirically examines various incentives facing managers of Australian life insurers to voluntarily use actuarial-based income smoothing techniques (AIS). AIS were subsequently incorporated into jointly-developed Australian and New Zealand life insurance accounting standards (LIAS) issued in 1997. The propensity of managers to voluntarily use AIS is predicted to be related to the firm s tax rate, ownership structure, size, expense ratio and solvency. These predictions were tested on a sample of 28 firms during the period 1992-93. Empirical results suggest that firms using AIS tend to be larger, pay higher levels of income tax and are less likely to contravene minimum solvency requirements.

KW - Actuarial income-smoothing techniques

KW - life insurance

M3 - Working paper

T3 - Accounting and Finance Working Paper Series

BT - Determinants of voluntary accounting policy choices by Australian life insurers

PB - The Department of Accounting and Finance

CY - Lancaster University

ER -