Union. Substantial sections of the IFRS - leading to a market-oriented valuation of insurance contracts - are still under … construction and will be introduced in the next few years. To date, assessment of the potential impact of the new IFRS accounting … commentator statements. The tenor of opinion is that the IFRS will create a serious challenge for the European insurance industry …

We investigate the impact of recurring fair value versus amortized cost measurement for accounting recognition purposes … security-level accounting information, we predict and find that PC insurers record timelier OTT impairments of the same NAMBS …

I examine how IFRS 17 Insurance Contracts affects the firm value of insurers reporting under IFRS (“IFRS insurers …”). Studying 427 insurers' stock returns around sixteen events affecting the chance that IFRS 17 passes, I find that the … introduction of IFRS 17 is on average associated with negative abnormal returns for IFRS insurers, compared to insurers reporting …

Reporting Standards (IFRS) in Europe. Using an event study methodology, we find that investors in the insurance industry reacted …-life insurance industry react more favorably to IFRS adoption, which indicates that they anticipate the benefits of IFRS to exceed …This study examines the market reaction of the European insurance industry to the adoption of International Financial …

This report provides a review of the academic literature relevant to the mandatory adoption of IFRS reporting for … effect of mandated IFRS reporting on the implied cost of equity capital, percentage bid-ask spreads, the price impact of … mandatory IFRS reporting in the EU. For the mandatory IFRS period, we find some evidence that the cost of capital is lower for …

In recent years, reporting under International Financial Reporting Standards (IFRS) became mandatory in many countries …, across all countries, mandatory IFRS reporting had little impact on liquidity. The liquidity effects around IFRS introduction … reporting enforcement. There is little evidence of liquidity benefits in IFRS countries without substantive enforcement changes …

In recent years, reporting under International Financial Reporting Standards (IFRS) became mandatory in many countries …, across all countries, mandatory IFRS reporting had little impact on liquidity. The liquidity effects around IFRS introduction … reporting enforcement. There is little evidence of liquidity benefits in IFRS countries without substantive enforcement changes …

with disclosure requirements of International Financial Reporting Standard (IFRS 4 - Insurance contracts) among quoted … Reporting Standards (IFRS) during the preparation and presentation of their financial reports. However, this is far from what is … insurance companies in Nigeria; the study further examined the influence of four company attributes (leverage, profitability …

This paper empirically investigates disclosure practices in the European insurance industry, over the 2005-2010 time …, technical provisions, as well as home country and the trade-off between accounting value and market value of equity … practices in the European insurance industry …