Determinants Of Influence On Profitability Indicators For The Insurance Sector (A Study Of Insurance Companies Listed On The Iraq Stock Exchange)

Abstract

This study aims to study the effect of a group of determinants, namely (retention rate, liquidity ratio, loss rate, financial leverage) on the profitability of insurance companies listed on the Iraq Stock Exchange, which were measured by (return on assets, return on equity, and profit margin). To estimate the study models, data panel models were used during the study period using the Eviews program, and a pooled regression model was used for the purpose of comparing results to test the study hypotheses. Data related to companies was collected through annual reports published in the market. Iraq for securities issued by the companies under study for the period from 2010 to 2021. The results reached by the researcher through the analysis and statistical methods used showed that there is a positive significant effect of the determinants of influence on all profitability indicators adopted in the study.