{"id":"https://openalex.org/W2111068166","doi":"https://doi.org/10.1108/13581981011034005","title":"Solvency II and XBRL: new rules and technologies in insurance supervision","display_name":"Solvency II and XBRL: new rules and technologies in insurance supervision","publication_year":2010,"publication_date":"2010-05-11","ids":{"openalex":"https://openalex.org/W2111068166","doi":"https://doi.org/10.1108/13581981011034005","mag":"2111068166"},"language":"en","primary_location":{"id":"doi:10.1108/13581981011034005","doi":"https://doi.org/10.1108/13581981011034005","is_oa":false,"landing_page_url":"https://doi.org/10.1108/13581981011034005","pdf_url":null,"source":{"id":"https://openalex.org/S58879488","display_name":"Journal of Financial Regulation and Compliance","issn_l":"1358-1988","issn":["1358-1988","1740-0279"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-20","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Financial Regulation and Compliance","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5029611417","display_name":"Enrique Bons\u00f3n Ponte","orcid":"https://orcid.org/0000-0002-1502-6073","observed_orcids":["https://orcid.org/0000-0002-1502-6073"]},"institutions":[{"id":"https://openalex.org/I78880903","display_name":"Universidad de Huelva","ror":"https://ror.org/03a1kt624","country_code":"ES","type":"education","lineage":["https://openalex.org/I78880903"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Enrique Bons\u00f3n","raw_affiliation_strings":["University of Huelva, Huelva, Spain","Univ. of Huelva, Huelva, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Huelva, Huelva, Spain","institution_ids":["https://openalex.org/I78880903"]},{"raw_affiliation_string":"Univ. of Huelva, Huelva, Spain","institution_ids":["https://openalex.org/I78880903"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5030217793","display_name":"Virginia Cortijo-Gallego","orcid":"https://orcid.org/0000-0003-0189-2066","observed_orcids":["https://orcid.org/0000-0003-0189-2066"]},"institutions":[{"id":"https://openalex.org/I78880903","display_name":"Universidad de Huelva","ror":"https://ror.org/03a1kt624","country_code":"ES","type":"education","lineage":["https://openalex.org/I78880903"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Virginia Cortijo","raw_affiliation_strings":["University of Huelva, Huelva, Spain","Univ. of Huelva, Huelva, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Huelva, Huelva, Spain","institution_ids":["https://openalex.org/I78880903"]},{"raw_affiliation_string":"Univ. of Huelva, Huelva, Spain","institution_ids":["https://openalex.org/I78880903"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5069958914","display_name":"Tom\u00e1s Escobar Rodr\u00edguez","orcid":"https://orcid.org/0000-0002-2632-4252","observed_orcids":["https://orcid.org/0000-0002-2632-4252"]},"institutions":[{"id":"https://openalex.org/I78880903","display_name":"Universidad de Huelva","ror":"https://ror.org/03a1kt624","country_code":"ES","type":"education","lineage":["https://openalex.org/I78880903"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Tomas Escobar","raw_affiliation_strings":["University of Huelva, Huelva, Spain","Univ. of Huelva, Huelva, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Huelva, Huelva, Spain","institution_ids":["https://openalex.org/I78880903"]},{"raw_affiliation_string":"Univ. of Huelva, Huelva, Spain","institution_ids":["https://openalex.org/I78880903"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5077441258","display_name":"Francisco Flores Mu\u00f1oz","orcid":"https://orcid.org/0000-0002-8194-9394","observed_orcids":["https://orcid.org/0000-0002-8194-9394"]},"institutions":[{"id":"https://openalex.org/I78880903","display_name":"Universidad de Huelva","ror":"https://ror.org/03a1kt624","country_code":"ES","type":"education","lineage":["https://openalex.org/I78880903"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Francisco Flores","raw_affiliation_strings":["University of Huelva, Huelva, Spain","Univ. of Huelva, Huelva, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Huelva, Huelva, Spain","institution_ids":["https://openalex.org/I78880903"]},{"raw_affiliation_string":"Univ. of Huelva, Huelva, Spain","institution_ids":["https://openalex.org/I78880903"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5055871079","display_name":"Sergio Monreal","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sergio Monreal","raw_affiliation_strings":["Technologies and Process Department, Mapfre, Madrid, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Technologies and Process Department, Mapfre, Madrid, Spain","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":5.0551,"has_fulltext":false,"cited_by_count":19,"citation_normalized_percentile":{"value":0.94423288,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"18","issue":"2","first_page":"144","last_page":"157"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12394","display_name":"Insurance and Financial Risk Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13346","display_name":"Digital Transformation in Financial Services","score":0.0,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/solvency-ii","display_name":"Solvency II","score":1.0},{"id":"https://openalex.org/keywords/xbrl","display_name":"XBRL","score":0.9980000257492065},{"id":"https://openalex.org/keywords/insurance-regulation","display_name":"insurance regulation","score":0.8190000057220459},{"id":"https://openalex.org/keywords/solvency","display_name":"solvency","score":0.6309999823570251},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.5419999957084656},{"id":"https://openalex.org/keywords/digital-transparency","display_name":"digital transparency","score":0.7419999837875366},{"id":"https://openalex.org/keywords/basel-ii","display_name":"Basel II","score":0.953000009059906},{"id":"https://openalex.org/keywords/regtech","display_name":"regulatory technology","score":0.43700000643730164}],"concepts":[{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.8909379243850708},{"id":"https://openalex.org/C2778215004","wikidata":"https://www.wikidata.org/wiki/Q1137437","display_name":"Solvency","level":3,"score":0.7901802062988281},{"id":"https://openalex.org/C2779146283","wikidata":"https://www.wikidata.org/wiki/Q5001933","display_name":"Business reporting","level":3,"score":0.6803800463676453},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5405392646789551},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.5297620892524719},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5041612386703491},{"id":"https://openalex.org/C2776014549","wikidata":"https://www.wikidata.org/wiki/Q3050847","display_name":"Consolidation (business)","level":2,"score":0.4518702030181885},{"id":"https://openalex.org/C2910001868","wikidata":"https://www.wikidata.org/wiki/Q458","display_name":"European union","level":2,"score":0.4329531192779541},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.4280596971511841},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.41159650683403015},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.33646881580352783},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2737065553665161},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2586136758327484},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/13581981011034005","doi":"https://doi.org/10.1108/13581981011034005","is_oa":false,"landing_page_url":"https://doi.org/10.1108/13581981011034005","pdf_url":null,"source":{"id":"https://openalex.org/S58879488","display_name":"Journal of Financial Regulation and Compliance","issn_l":"1358-1988","issn":["1358-1988","1740-0279"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-20","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Financial Regulation and Compliance","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.5378999710083008,"id":"https://metadata.un.org/sdg/9","display_name":"Industry, innovation and infrastructure"}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":21,"referenced_works":["https://openalex.org/W1965949203","https://openalex.org/W1986667842","https://openalex.org/W2019120595","https://openalex.org/W2022395037","https://openalex.org/W2029769818","https://openalex.org/W2034292639","https://openalex.org/W2050163285","https://openalex.org/W2053754778","https://openalex.org/W2061507246","https://openalex.org/W2077627772","https://openalex.org/W2086784917","https://openalex.org/W2088743619","https://openalex.org/W2099552414","https://openalex.org/W2107795980","https://openalex.org/W2110801083","https://openalex.org/W2134889772","https://openalex.org/W2139176144","https://openalex.org/W2141358224","https://openalex.org/W2143800708","https://openalex.org/W2165597987","https://openalex.org/W3149341300"],"related_works":["https://openalex.org/W3187452457","https://openalex.org/W2773197514","https://openalex.org/W4251877679","https://openalex.org/W2184479728","https://openalex.org/W2801104143","https://openalex.org/W2748602171","https://openalex.org/W1867134004","https://openalex.org/W4401701406","https://openalex.org/W1564567789","https://openalex.org/W2958118794"],"abstract_inverted_index":{"Purpose":[0],"The":[1,69,165,184],"purpose":[2],"of":[3,20,29,62,78,100,119,128,158,167,186,205,208],"this":[4,85,136,173,209],"paper":[5,37,70,105],"is":[6,16,143,155],"to":[7,26,59,64,115,123,189,200],"analyse":[8],"the":[9,13,18,27,46,60,65,72,76,79,97,101,104,117,125,129,148,156,162,187,190,193,196,206],"way":[10],"in":[11,43,52,84,135,147,161],"which":[12],"insurance":[14,32,102,191],"industry":[15],"facing":[17],"renewal":[19],"its":[21],"regulatory":[22,138],"framework":[23],"with":[24],"respect":[25],"levels":[28],"solvency":[30],"that":[31,75,107,132],"entities":[33],"should":[34],"maintain.":[35],"This":[36],"also":[38],"addresses":[39],"how":[40],"technological":[41,108],"initiatives":[42],"general,":[44],"and":[45,87,122,195],"eXtensible":[47],"Business":[48],"Reporting":[49,151],"Language":[50],"(XBRL),":[51],"particular,":[53],"are":[54,113,133],"making":[55],"a":[56,144,179,202],"key":[57,145],"contribution":[58],"process":[61],"adaptation":[63],"new":[66,89,137],"regulation.":[67],"Design/methodology/approach":[68],"analyses":[71],"particular":[73],"advantages":[74],"application":[77],"XBRL":[80,142,197],"standard":[81],"can":[82,170],"offer":[83],"process,":[86],"highlight":[88],"lines":[90],"for":[91,181],"further":[92],"research.":[93],"Findings":[94],"After":[95],"analysing":[96],"current":[98],"situation":[99],"industry,":[103],"concludes":[106],"systems,":[109],"such":[110],"as":[111],"XBRL,":[112],"necessary":[114],"support":[116],"consolidation":[118],"financial":[120],"information,":[121],"ensure":[124],"digital":[126],"transparency":[127],"insurer":[130],"organisations":[131],"engaged":[134],"challenge.":[139],"Practical":[140],"implications":[141],"resource":[146],"European":[149,163],"Common":[150],"Project":[152],"whose":[153],"objective":[154],"implementation":[157,166],"Basel":[159],"II":[160,169],"Union.":[164],"Solvency":[168],"benefit":[171],"from":[172],"previous":[174],"experience.":[175],"Therefore,":[176],"it":[177],"suggest":[178],"proposal":[180],"action.":[182],"Originality/value":[183],"affiliation":[185],"authors":[188],"sector,":[192],"academia":[194],"community":[198],"contributes":[199],"create":[201],"complete":[203],"view":[204],"possibilities":[207],"breaking":[210],"project.":[211]},"counts_by_year":[{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":5}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}