Centro de Documentacion de Fundación MAPFRE - On the market valuation of insurance accounting : an assessment of historical cost and fair value measurements

MAP20260003528

On the market valuation of insurance accounting : an assessment of historical cost and fair value measurements / Stefan Veith and Christian Fieberg

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 accounting

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 - 1095

1. Contabilidad financiera . 2. Solvencia II . 3. Valor razonable . 4. Regulación financiera . 5. Mercados financieros . 6. Transparencia financiera . 7. Empresas de seguros . 8. IFRS . I. Fieberg, Christian . II. American Risk and Insurance Association . III. Título.