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Keywords: European insurance
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Journal Articles
Does mandatory IFRS adoption improve risk disclosure quality? Evidence from the European insurance industry
Available to Purchase
Journal of Financial Reporting and Accounting (2026) 24 (2): 951–969.
Published: 15 April 2024
...Rahma Torchani; Salma Damak-Ayadi; Issal Haj-Salem Purpose This study aims to investigate the effect of mandatory international financial reporting standards (IFRS) adoption on the risk disclosure quality by listed European insurers. Design/methodology/approach The study used a content...
