This research investigates disclosure practices of European insurers over the 2006-2010 time horizon. First, it constructs a disclosure index based on the information companies provide in their annual reports. Then, it estimates the relationship between the extent of disclosure and some insurers’ characteristics. This study reports some interesting results: the level of disclosure has increased over time close to Solvency II; bigger insurers, insurers located in northern Europe and with higher amounts of written premiums disclose more, whereas a higher weight of reserves is associated with less disclosure. Governance variables are introduced but are not significant

Disclosure: determinanti e criticità per il settore assicurativo europeo

STARITA, Maria Grazia
2013

Abstract

This research investigates disclosure practices of European insurers over the 2006-2010 time horizon. First, it constructs a disclosure index based on the information companies provide in their annual reports. Then, it estimates the relationship between the extent of disclosure and some insurers’ characteristics. This study reports some interesting results: the level of disclosure has increased over time close to Solvency II; bigger insurers, insurers located in northern Europe and with higher amounts of written premiums disclose more, whereas a higher weight of reserves is associated with less disclosure. Governance variables are introduced but are not significant
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11367/29134
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact