اختبار بعض محددات الأداء المالي لشركات التأمين السورية للسنوات من 2008-2019

دراسة تحليلية قياسية

الملخص

The research seeks attempt to diagnose the most important factors
affecting the performance of insurance companies as one of the most
important parts of the financial system, which is affected by many
internal variables extracted from the statement of financial position
(balance sheet), income statement, cash flows statement or combining its
parts such as the tangibility of assets, financing composition, trading
ratios, and previous profit growth This is done by selecting and filtering
the data and selecting the most appropriate ones for econometric model,
and with three main models, the first of which came with the return on
assets, the second with the return on the stock and the last with the
market value. Total assets were among the most influential independent
variables, followed by the current ratio and short-term financing to total
financing, and based on the conclusions, some proposals were reached,
perhaps the most important of which is that the financial managers of
such firms should interact more with the internal indicators that are
reflected in the reports and financial statements, even if they Fall within
the long-term or capital intensity of the large possibility The future
performance is affected by it in the short or long term.