This paper empirically investigates disclosure practices in the European insurance industry, over the 2005-2010 time … period. First, it measures the quality of disclosure, through a set of readability indices, the quantity of disclosure …, through the construction of a disclosure index based on the risk information companies provide, and how they relate. Then, it …

. The level of voluntary disclosure and earnings forecasts by analysts are endogenous and exhibit a complex two …

The paper investigates the determinants of goodwill disclosure on a sample of European companies. In particular, the … factors associated to particular extents of disclosure are examined.The results provide evidence that, determinants coherent … with proprietary cost theory significantly affect the extent of goodwill disclosure. Conversely the hypotheses formulated …

other guidance on how to apply the disclosure requirements. We use a sample with publicly traded companies from the real … origin companies. We also test whether disclosure quality is associated with enforcement quality measured with the “Rule of … (1988). We find a positive association between disclosure and earnings quality and a negative association with secrecy …

The European Insurance and Occupational Pensions Authority suggests that as the coronavirus disease 2019 (COVID-19 … should mitigate the pandemic's impact on the European insurance sector. The functioning of insurance companies is in danger …, we evaluate the effects of the COVID-19 pandemic on insurance companies using European insurance companies’ financial …