%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 2004-10-16 %I Kluwer Academic Publishers %~ DeepDyve