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Keywords: SFCR
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Journal Articles
Analyst information processing of risk disclosures in the EEA insurance sector: a research note
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Journal of Applied Accounting Research (2026) 27 (3): 636–657.
Published: 14 January 2026
...Evangelos Seretis Purpose This study explores whether and how analysts covering insurers within the European Economic Area (EEA) use the mandatory risk disclosures as required under the Solvency II framework after the introduction of the Solvency and Financial Condition Report (SFCR). Design...
