Test Some Determinants of the Financial Performance of Iraqi Insurance Firms is An Econometrics Analytical Study
2021, Volume 40, Issue 132, Pages 208-224
AbstractThe research aims to shed light on the most important transformations in the insurance business and highlight the role and specialness of insurance activities in the financial system and the economy as a whole, as well as the role that may be left by some independent variables represented by financial decisions, finance, and investment decisions and the dividend and working capital in some performance indicators and trading as the return on assets, return on share and market value, based on a research problem centered on insurance activities in Iraq and the weak impact it suffers, the absence of incentives to deal, and the decline in insurance awareness levels, which was reflected in declining financial performance indicators affected by these financial decisions and their deviations through the follow-up of the time series Of the firms that practice this activity and are listed in the Iraqi Stock Exchange, and the tests came on them using the weighted least squares method. The study with its three models concluded that the rate of return on assets was one of the most affected models, specifically with fixed assets, which is expressed by the tangibility of assets, the growth rate in profits, and net working capital. The research also found a set of proposals for The most important of them is the necessity of following up the short-term indicators of each of the current assets and the current liabilities due to the severity of the vulnerability during the research period, specifically with such type of financial firms.
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