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

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<dc:creator>Veith, Stefan</dc:creator>
<dc:creator>Fieberg, Christian</dc:creator>
<dc:creator>American Risk and Insurance Association</dc:creator>
<dc:date>2025-11-17</dc:date>
<dc:description xml:lang="es">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</dc:description>
<dc:identifier>https://documentacion.fundacionmapfre.org/documentacion/publico/es/bib/189584.do</dc:identifier>
<dc:language>eng</dc:language>
<dc:rights xml:lang="es">InC - http://rightsstatements.org/vocab/InC/1.0/</dc:rights>
<dc:subject xml:lang="es">Contabilidad financiera</dc:subject>
<dc:subject xml:lang="es">Solvencia II</dc:subject>
<dc:subject xml:lang="es">Valor razonable</dc:subject>
<dc:subject xml:lang="es">Regulación financiera</dc:subject>
<dc:subject xml:lang="es">Mercados financieros</dc:subject>
<dc:subject xml:lang="es">Transparencia financiera</dc:subject>
<dc:subject xml:lang="es">Empresas de seguros</dc:subject>
<dc:subject xml:lang="es">IFRS</dc:subject>
<dc:type xml:lang="es">Artículos y capítulos</dc:type>
<dc:title xml:lang="es">On the market valuation of insurance accounting : an assessment of historical cost and fair value measurements</dc:title>
<dc:relation xml:lang="es">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</dc:relation>
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