On the market valuation of insurance accounting : an assessment of historical cost and fair value measurements

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<title>On the market valuation of insurance accounting</title>
<subTitle>: an assessment of historical cost and fair value measurements</subTitle>
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<namePart>Fieberg, Christian</namePart>
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<namePart>American Risk and Insurance Association</namePart>
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<abstract displayLabel="Summary">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</abstract>
<note type="statement of responsibility">Stefan Veith and Christian Fieberg</note>
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<topic>Contabilidad financiera</topic>
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<topic>Solvencia II</topic>
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<topic>Valor razonable</topic>
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<topic>Regulación financiera</topic>
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<topic>Mercados financieros</topic>
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<topic>Transparencia financiera</topic>
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<topic>Empresas de seguros</topic>
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<topic>IFRS</topic>
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<title>The Journal of risk and insurance</title>
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<publisher>Nueva York : The American Risk and Insurance Association, 1964-</publisher>
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<identifier type="issn">0022-4367</identifier>
<identifier type="local">MAP20077000727</identifier>
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<text>17/11/2025 Volumen 92 Número 4 - noviembre 2025 , p. 1059 - 1095</text>
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