Document Type : Original Research Paper
Authors
1 Department of Management, Allameh Tabatabai University, Tehran, Iran
2 Department of Management, Shahid Beheshti University, Tehran, Iran
Abstract
Designing a system that is able to predict the financial incapacity of insurance companies is one of the most important tasks of the insurance supervisory body of any country, but despite the fact that there are many models and systems designed for this purpose in the world, due to the specific limitations related to the insurance industry of Iran, it is possible to use There are no such models in Iran's insurance industry. However, it is necessary to have a system that can at least evaluate the financial health or financial ability of companies and inform the legislative body. The prerequisite for providing such a model and system is to identify the factors affecting the health and financial stability of insurance companies in the first place. In this article, the number of 24 financial variables affecting financial health extracted from the subject literature in the form of five factors of capital adequacy ratios, profitability ratios, liquidity ratios, operational and risk-taking ratios and other basic factors have been identified and the significance of their relationship with the dependent variable of financial health with tests Nonparametric and parametric statistics have been tested. The results showed that all five factors are effective and significant. However, at the level of each of the ratios, out of the total of 24 investigated ratios, 15 ratios were found to be significant.
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