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On the market valuation of insurance accounting : an assessment of historical cost and fair value measurements
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Section: Articles
Title: On the market valuation of insurance accounting : an assessment of historical cost and fair value measurements / Stefan Veith and Christian FiebergAuthor: Veith, Stefan ‌
Notes: Sumario: The article examines how financial markets assess insurers' accounting information under two frameworks: IFRS historical cost and Solvency II fair value. Using European insurers from 2016-2020, the study finds that Solvency II data show a stronger link to stock prices, especially for low-risk firms. This advantage diminishes for high-risk insurers. Overall, fair value measurements provide incremental and more relevant information to investors compared to historical cost accountingRelated records: En: The Journal of risk and insurance. - Nueva York : The American Risk and Insurance Association, 1964- = ISSN 0022-4367. - 17/11/2025 Volumen 92 Número 4 - noviembre 2025 , p. 1059 - 1095Materia / lugar / evento: Contabilidad financiera ‌Solvencia II ‌Valor razonable ‌Regulación financiera ‌Mercados financieros ‌Transparencia financiera ‌Empresas de seguros ‌IFRS ‌Otros autores: Fieberg, Christian ‌
American Risk and Insurance Association ‌
Other categories: 214
Rights: In Copyright (InC)
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