Höring, Dirk; Gründl, Helmut - In: The Geneva Papers on Risk and Insurance - Issues and … 36 (2011) 3, pp. 380-413
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 and 2009. On the basis of a self-constructed...