Full Information Reserve Error (FIRE)

Below is a link to a dataset providing the full information reserve error, developed in Grace and Leverty (2018). The data was generated in October 2017 and it covers the years 1990 to 2014. We are making this data available for use under the Creative Commons License. If you use this data in a study, please reference the article:

• Grace, Martin F., and J.Tyler Leverty. 2018. External Monitor Quality and Managerial Discretion. University of Wisconsin-Madison Working Paper.

Full Information Reserve Error:

- Data in CSV File [link] ; readme file [link]

- Description [link]

Probability of Failure

Below is a dataset providing the probability of failure for U.S. property-liability insurers. The data was generated in May 2018, and covers the years 1991 to 2015. We are making the data available for private academic use. If you use this data in a study, please reference the article:

• Grace, Martin F., and J. Tyler Leverty, 2010, “Political Cost Incentives for Managing the Property-Liability Insurer Loss Reserve,” Journal of Accounting Research 48(1), 21-49.

P/L Insurer Probability of Failure [Coming Soon]:

- Data in CSV File [link]

- Description [link]