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The materiality of directors' and officers' insurance information: Case for disclosure

Yan Luo and Victoria Krivogorsky

Research in Accounting Regulation, 2017, vol. 29, issue 1, 69-74

Abstract: This paper advocates for the regulation of the disclosure of the information contained in directors' and officers' liability insurance policies. To prove the merit of the argument, it is demonstrated that this information meets the disclosure criteria identified in both the SEC Staff “Report on Public Company Disclosure” (2013) and the SEC disclosure concept release “Business and Financial Disclosure Required by Regulation S-K” (2016).

Keywords: Disclosure; Corporate governance; Directors' and officers' liability insurance; Managerial opportunism; Regulation (search for similar items in EconPapers)
Date: 2017
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Handle: RePEc:eee:reacre:v:29:y:2017:i:1:p:69-74