Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/64131
Authors: 
Höring, Dirk
Gründl, Helmut
Year of Publication: 
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

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