%0 Journal Article
%T Discretionary and Non-Discretionary Revisions of Loss Reserves by Property-Casualty Insurers: Differential Implications for Future Profitability, Risk and Market Value
%A Petroni, Kathy
%A Ryan, Stephen
%A Wahlen, James
%J Review of Accounting Studies
$V 5
%N 2
%P 95-125
%@ 1380-6653
%D 2004
%I Kluwer Academic Publishers