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Showing 1 to 1 of 1 for “"Statutory Accounting Principles"”.
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Does Regulatory Scrutiny Change Investment Behavior? Evidence of Suboptimal Portfolio Rebalancing After the Financial Crisis
<p>Insurers that show losses are expected to sell tax-free securities and replace them with taxable securities since they can no longer benefit from tax savings. However, rebalancing these portfolios after the financial crisis would entail recognizing additional losses during a time period when …