Accounting and Auditing Studies

Accounting and Auditing Studies

Investigating Factors Affecting the Profitability of Property Insurance Companies Based on Data Coverage Analysis

Document Type : Original Article

Authors
Soheila Mahdavi 1
Omid Samie’e 2
Shaqayeq Mirshojaei 3
1 Member of the faculty of Parandak Institute of Higher Education
2 PhD of Accounting
3 Master of Finance, Parandak Institute of Higher Education
10.22034/iaas.2025.241406
Abstract
Today, the high position of the insurance industry in the modern economy is vital and inevitable. Profitability, as one of the most important performance criteria of insurance companies, shows the ability to earn profit from all the company's business activities. The purpose of this research is to investigate the factors affecting the profitability of property insurance companies based on data coverage analysis. In terms of the purpose of this research, it is an applied research and in terms of the method of data collection, it is a descriptive (non-experimental) type. Our study community includes 17 insurance companies that operate in the property sector. The proposed research will study the entire society for the period of 2013-2014. Statistical analysis or other appropriate methods are determined according to the research propositions and also the data measurement scale. Data (DEA) and Tobit regression method have been used. Theoretical studies and practical evidence show that countries with a developed financial system benefit from long-term and rapid economic growth. Developed financial markets have a positive and significant effect on productivity and economic growth, so that they cause higher long-term growth. The results indicate that insurance companies to achieve the goals of the organization and participate in economic growth and development in terms of profitability, increasing the company's value, and wealth. shareholders and accountability to investors and shareholders and supervisors and the government and the development and improvement of the company from quantitative and qualitative dimensions and participation in the new insurance field and increasing the portfolio and increasing the penetration rate of insurance and establishing a reward and punishment system in accordance with the goals of the organization and increasing the capacity technical by using a suitable, efficient and strong performance evaluation and control system that brings the efficiency and effectiveness of the organization.
Keywords
Data Coverage Analysis, Property Insurance, Profitability
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Accounting and Auditing Studies
Volume 14, Issue 56
Autumn 2025
Pages 131-144