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This article examines the link between accounting earnings and stock prices and the impact of non-reported earnings.

Accounting Earnings and Stock Prices of Insurance Companies.

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The article finds connections between stock prices and accounting earnings in insurance firms, suggesting implications for income reporting.

This article examines the link between accounting earnings and stock prices and the impact of non-reported earnings.
Analysis of market reactions to accounting changes
Discussion of underwriting earnings measurement
Assessment of capital gains and losses on equity securities
Identified a relationship between stock prices and accounting earnings
Noted potential issues with annual capital gains inclusion in income statement
Suggested low likelihood of negative impacts on stock market functioning

George Foster (1975) studied this question.

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The article finds connections between stock prices and accounting earnings in insurance firms, suggesting implications for income reporting.