%0 Journal Article %T The Characteristics and Valuation of Loss Reserves of Property Casualty Insurers %A Beaver, William %A McNichols, Maureen %J Review of Accounting Studies %V 3 %N 2 %P 73-95 %@ 1380-6653 %D 2004-10-06 %I Kluwer Academic Publishers %~ DeepDyve