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

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  • Luo, Yan
  • Krivogorsky, Victoria

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).

Suggested Citation

  • Luo, Yan & Krivogorsky, Victoria, 2017. "The materiality of directors' and officers' insurance information: Case for disclosure," Research in Accounting Regulation, Elsevier, vol. 29(1), pages 69-74.
    • Handle: RePEc:eee:reacre:v:29:y:2017:i:1:p:69-74
    DOI: 10.1016/j.racreg.2017.04.007
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    References listed on IDEAS

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