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

portfolio entering the crisis. Using detailed, position- and transaction-level data from the U.S. insurance industry, we show … implementation of these rules within each insurance type across U.S. states. Rather than promoting a shift away from market …

risk. Using the U.S. life insurance industry as a laboratory, we present a model in which variable annuity (VA) guarantees …

Following IAS/IFRS, the current accounting regime for European life insurance companies is oriented towards delaying … (MCEV). Right now EV disclosures are widely adopted by major European life insurance companies for supplementary performance … of accounting principles for life insurance contracts. This paper tests empirically the value relevance of the …

The financial and the insurance markets are increasingly penetrating each other, accounting for the fact that insurers … opportunities, although it is not devoid of faults, mercilessly exposed by consecutive stock market collapses. Do insurance … research shows that on average it maintains a relatively high level. -- insurance ; capital market ; investment …

solvency of the main euro area insurance sectors. We model the balance sheet of an insurance company encompassing both life and … non-life business and we calibrate it using country level data to make it representative of the major euro area insurance …

solvency of the main euro area insurance sectors. We model the balance sheet of an insurance company encompassing both life and … non-life business and we calibrate it using country level data to make it representative of the major euro area insurance …

protection, restructure financial capital, stabilize insurance and pension markets, and improve solvency. The Solvency II … framework introduced in the European Union applied these principles to insurance companies. This study attempts to predict the … solvency of an insurer within a set of European insurers. The dataset consists of 29 insurance groups that operate across the …