سامانه مدیریت نشریات علمی دانشگاه شهید بهشتی

رستمی نوروزآباد, مجتبی, شهرازی, میلاد, مردانی, ژاله, آریان اصل, هانیه. (1402). بررسی اثرات ضریب خسارت، هزینه‌های عملیاتی و نسبت نگهداری بر میزان سودآوری شرکت‌های بیمه. , 13(43), 29-49. doi: 10.48308/jfmp.2024.104192
مجتبی رستمی نوروزآباد; میلاد شهرازی; ژاله مردانی; هانیه آریان اصل. "بررسی اثرات ضریب خسارت، هزینه‌های عملیاتی و نسبت نگهداری بر میزان سودآوری شرکت‌های بیمه". , 13, 43, 1402, 29-49. doi: 10.48308/jfmp.2024.104192
رستمی نوروزآباد, مجتبی, شهرازی, میلاد, مردانی, ژاله, آریان اصل, هانیه. (1402). 'بررسی اثرات ضریب خسارت، هزینه‌های عملیاتی و نسبت نگهداری بر میزان سودآوری شرکت‌های بیمه', , 13(43), pp. 29-49. doi: 10.48308/jfmp.2024.104192
رستمی نوروزآباد, مجتبی, شهرازی, میلاد, مردانی, ژاله, آریان اصل, هانیه. بررسی اثرات ضریب خسارت، هزینه‌های عملیاتی و نسبت نگهداری بر میزان سودآوری شرکت‌های بیمه. , 1402; 13(43): 29-49. doi: 10.48308/jfmp.2024.104192

بررسی اثرات ضریب خسارت، هزینه‌های عملیاتی و نسبت نگهداری بر میزان سودآوری شرکت‌های بیمه

چشم انداز مدیریت مالی
دوره 13، شماره 43، 1402، صفحه 29-49    اصل مقاله (1.55 M)
نوع مقاله: علمی - پژوهشی
شناسه دیجیتال (DOI): 10.48308/jfmp.2024.104192
نویسندگان
مجتبی رستمی نوروزآباد* 1؛ میلاد شهرازی2؛ ژاله مردانی3؛ هانیه آریان اصل3
1استادیار، گروه مدیریت مالی، دانشگاه آزاد اسلامی، واحد تهران مرکزی، تهران، ایران
2دکتری اقتصاد، گروه اقتصاد، دانشگاه مازندران، بابلسر، ایران
3کارشناس ارشد مدیریت مالی، دانشگاه آزاد اسلامی واحد فیروزآباد، فیروزآباد، ایران.
چکیده
در پژوهش حاضر، رابطۀ بین سودآوری شرکت‌های بیمه (بر اساس دو شاخص کلیدی سودآوری شامل نرخ بازده دارایی‌ها و بازده حقوق صاحبان سهام) و عوامل اثرگذار بر آن که شامل ضریب خسارت، مخارج عملیاتی و نسبت نگهداری هستند، بررسی شده است. نمونة پژوهش شامل 19 شرکت بیمه‌ای پذیرفته‌شده در بورس اوراق بهادار تهران و فرابورس ایران است و فرضیه‌ها با استفاده از روش تحلیل رگرسیون داده‌های پنلی و با کمک نرم‌افزار Stata برای دورة 1395 تا 1400 مورد آزمون قرار گرفته‌اند. طبق نتایج حاصل از برآورد الگوهای تحقیق، متغیر ضریب خسارت اثر منفی و معناداری بر بازده دارایی و بازده حقوق صاحبان سهام به عنوان معیارهای سودآوری شرکت‌های بیمة پذیرفته‌شده در بورس اوراق بهادار تهران و فرابورس ایران داشته است. همچنین، هزینه‎های عملیاتی اثر منفی و معناداری بر نرخ بازده دارایی و بازده حقوق صاحبان سهام به عنوان معیارهای سودآوری شرکت‌های نمونه داشته است. از سوی دیگر، متغیر نسبت نگهداری اثر مثبت و معناداری بر نرخ بازده دارایی و بازده حقوق صاحبان سهام به عنوان معیارهای سودآوری شرکت‌های بیمة پذیرفته‌شده در بورس اوراق بهادار تهران و فرابورس ایران داشته است.
کلیدواژه‌ها
شرکت‌های بیمه؛ ضریب خسارت؛ هزینه‌های عملیاتی؛ نسبت نگهداری؛ سودآوری
عنوان مقاله [English]
Surveying The Effects of Claim Ratio, Operating Costs, and Retention Ratio on the Profitability of Insurance Companies
نویسندگان [English]
Mojtaba Rostami Noroozabad1؛ Milad Sahrazi2؛ Zhaleh Mardani3؛ Haniyeh Arian Asl3
1Assistant Prof., Department of Financial Management, Islamic Azad University, Central Tehran Branch, Tehran, Iran
2Ph.D in Economics, Department of Economics, University of Mazandaran, Babolsar, Iran
3MSc. In Financial Management, Islamic Azad University, Firoozabad Branch, Firoozabad, Iran
چکیده [English]
In this study, the relationship between the profitability of insurance companies (based on two key profitability indicators, including the return on assets (ROA) and the return on equity (ROE)) and its influencing factors, including claim ratio, operational expenses, and retention ratio, has been studied. Nineteen insurance companies listed on the Tehran Stock Exchange (TSE) and Iran Fara Bourse (IFB) were included in the research sample. A panel regression analysis was conducted using Eviews software to test hypotheses during 2016-2021. As a result of the estimation of the research models, the variable of loss ratio significantly and negatively affects the return on assets and return on equity of insurance companies listed in the Tehran Stock Exchange and Iran Farabourse. Also, operating costs have a negative and significant effect on the rate of return on assets and return on equity as profitability criteria of the sample companies. On the other hand, the holding ratio variable has had a positive and significant effect on the rate of return on assets and return on equity as profitability measures of insurance companies listed in the Tehran Stock Exchange and Iran Farabourse
کلیدواژه‌ها [English]
Insurance Companies, Claim Ratio, Operational Costs, Retention Ratio, Profitability
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