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Annual Conference

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Accounting

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May 2019

The effect of accounting for income tax uncertainty on tax-deductible loss accruals for private insurers

Travis CHOW, Jeffrey NG, Jiang CHENG, Tzu-Ting LIN
Little is known about the effects of accounting regulation on private insurers. In this paper, we examine the uniqueness of the tax deductibility of insurers' loss accruals. We find that private insurers' overstatement of loss accruals in tax planning significantly decreases after adoption of the St...
Keywords: Loss provisions, Corporate taxation, Insurance companies, SSAP 101
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