انجمن حسابداری ایران مدیر مسئول و سردبیر: دکتر علی ثقفی مدیریت مجله و دبیرکل انجمن: ناصر پرتوی همکار اجرایی: مریم اصغرزاده بدر مطالعات حسابداری و حسابرسی 22520864 14 56 2025 12 22 Investigating Factors Affecting the Profitability of Property Insurance Companies Based on Data Coverage Analysis بررسی عوامل موثر بر سودآوری شرکت‌های بیمه اموال مبتنی بر تحلیل پوششی داده‌ها 131 144 241406 10.22034/iaas.2025.241406 FA سهیلا مهدوی دکترای اقتصاد مالی، عضو هیات علمی موسسه آموزش عالی پرندک امید سمیعی دکترای تخصصی حسابداری،استاد یار دانشگاه اسلامی واحد جنوب 0000-0002-3117-2011 سیده شقایق میرشجاعی کارشناسی ارشد موسسه آموزش عالی پرندک Journal Article 2024 04 14 <span style="font-size: 9.5pt; font-family: 'Times New Roman',serif; mso-ascii-theme-font: major-bidi; mso-hansi-theme-font: major-bidi; mso-bidi-theme-font: major-bidi; mso-bidi-font-weight: bold;">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.</span> <span lang="AR-SA" style="font-size: 11.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: 'B Nazanin'; mso-hansi-font-family: 'B Nazanin'; color: black; mso-themecolor: text1; mso-ansi-language: IT;">سودآوری به عنوان یکی از مهمترین معیارهای عملکرد شرکت های بیمه، مبین توانایی کسب سود از تمام فعالیت های تجاری شرکت می باشد.هدف از انجام این پژوهش بررسی عوامل موثر بر سودآوری شرکت های بیمه اموال مبتنی بر تحلیل پوششی داده ها میباشد. تحقیق حاضر از نظر هدف یک تحقیق کاربردی و از نظر نحوه­ی گردآوری داده ها از نوع توصیفی (غیرازمایشی) می باشد. یک سیستم پاداش و تنبیه متناسب با اهداف سازمان و افزایش توان فنی با استفاده از یک سیستم ارزیابی عملکرد و کنترلی مناسب و کارا و قوی که کارآیی و اثربخشی سازمان را به همراه داشته باشد</span> https://www.iaaaas.com/article_241406_16f9f3a68b8101ed87d1f1e1bb3443ce.pdf