Höring, Dirk; Gründl, Helmut - 2011
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 … disclosure and insurance companies' characteristics such as size, risk, profitability, ownership dispersion, cross-listing, home …