Document Type : Original Research Paper

Authors

• A. Safari ¹
• M.S. Torkestani ²
• P. Moradi ³
• B. Golshahi ⁴

¹ Department of Human Resource Management, Isfahan University, Isfahan, Iran

² Department of Human Resource Management, Allameh Tabatabai University, Tehran, Iran

³ Department of Public Administration, Farabi Campus, University of Tehran-Qom, Iran

⁴ Department of Human Resource Management, Semnan University, Semnan, Iran

Abstract

Today, insurance companies, as a financial service institution, along with banks and other credit institutions, play a significant role in the economic development process of countries by creating social-economic security and creating a suitable platform for investment. In addition to the fact that insurance companies play a significant role in creating economic security and investment development for companies, they also invest according to the nature of their activity. The purpose of this article is to investigate the effect of effective factors on the level of investments with an emphasis on profit sharing policies and cash flows in commercial insurance companies. Eighteen commercial insurance companies active in the insurance industry in 1385-1391 form the statistical community. In this article, the effect of seven selected variables on the level of investment and fixed assets of insurance companies has been investigated. These variables are cash flow, insurance operating income, operating profit, debt ratio, premium income growth rate, changes in dividends paid, and cash flow before dividends are paid. The results of the regression test showed that the dividend policy and cash flows have a positive and significant effect on the level of investments of insurance companies.

Keywords

• Combined Strategy
• Insurance
• Competitive Forces
• performance