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Title:Investigating risk disclosure practices in the European insurance industry PDF Logo
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
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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