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Höring, Dirk
Gründl, Helmut
Year of Publication: 
Series/Report no.: 
ICIR Working Paper Series 02/11
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.
Risk Disclosure
Solvency II
Content Analysis
Positive Accounting Theory
Document Type: 
Working Paper

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