Why do some corporations decide to voluntarily disclose information regarding a granted exclusion or limitation of internal liability and indemnification for external liability and a concluded directors’ and officers’ liability insurance in contrast to others? In order to explain why some corporations disclose more information on this topic than others, first, the literature on liability of directors, remedies against these liabilities and motives for voluntary disclosure is researched. After that, empirical research is performed to determine if listed corporations in The Netherlands significantly differ in disclosing information regarding a granted indemnification clause and a concluded directors’ and officers’ liability insurance.

Erasmus University Rotterdam
Erasmus School of Economics

van der Schalk, A. (2009). Disclosure of information concerning remedies against directors’ liability. Retrieved from http://hdl.handle.net/1765/15575