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The value relevance of ‘realistic reporting’ evidence from UK life insurers

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This article was downloaded by: [Universitas Dian Nuswantoro], [Ririh Dian Pratiwi SE Msi] On: 29 December 2013, At: 18:23

Publisher: Routledge

Informa Ltd Registered in England and Wales Registered Number: 1072954 Registered office: Mortimer House, 37-41 Mortimer Street, London W1T 3JH, UK

Accounting and Business Research

Publication details, including instructions for authors and subscription information:

http://www.tandfonline.com/loi/rabr20

The value relevance of ‘realistic reporting’:

evidence from UK life insurers

Joanne Horton a a

London School of Economics Published online: 28 Feb 2012.

To cite this article: Joanne Horton (2007) The value relevance of ‘realistic reporting’: evidence from UK life

insurers, Accounting and Business Research, 37:3, 175-197, DOI: 10.1080/00014788.2007.9730071

To link to this article: http://dx.doi.org/10.1080/00014788.2007.9730071

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Table 3 Summary
Table 3 Estimated

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