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International Center for Insurance Regulation (ICIR), Universität Frankfurt a. M. >
ICIR Working Paper Series, International Center for Insurance Regulation, Universität Frankfurt >
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http://hdl.handle.net/10419/64131
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| Title: | | Investigating risk disclosure practices in the European insurance industry  |
| Authors: | | Höring, Dirk Gründl, Helmut |
| Issue Date: | | 2011 |
| Series/Report no.: | | ICIR Working Paper Series 02/11 |
| Abstract: | | In light of the upcoming Solvency II Pillar 3 disclosure regulation for the insurance industry, this paper explores the risk disclosure practices in annual reports of European primary insurers in the Dow Jones Stoxx 600 Insurance Index between 2005 - 2009. Based on a self-constructed risk disclosure index, the study examines the relation between the extent of risk disclosure and insurance companies' characteristics such as size, risk, profitability, ownership dispersion, cross-listing, home country, and type of insurance sold, to draw inferences regarding motives for enhanced risk disclosure based on positive accounting theory. |
| Subjects: | | Risk Disclosure Insurance Solvency II Content Analysis Positive Accounting Theory |
| Document Type: | | Working Paper |
| Appears in Collections: | | ICIR Working Paper Series, International Center for Insurance Regulation, Universität Frankfurt
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