Volume 5, Issue 2 | Review of Accounting Studies

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Volume 5, Issue 2

June 2000

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3 articles in this issue

Discretionary and Non-Discretionary Revisions of Loss Reserves by Property-Casualty Insurers: Differential Implications for Future Profitability, Risk and Market Value
Kathy R. Petroni
Stephen G. Ryan
James M. Wahlen
OriginalPaper Pages: 95 - 125
Information Asymmetry, Investment Horizons, and the Dual Role of Public Announcements
Gilad Livne
OriginalPaper Pages: 127 - 153
Public Reports, Information Acquisition by Investors, and Management Incentives
Gerald A. Feltham
Martin G. H. Wu
OriginalPaper Pages: 155 - 190