The Comparation of Financial Attributes between Domestic and Foreign Non-Life Insurance Companies: Considering the Impact of Financial Crisis. / 台灣地區本國與外國產物保險公司財務特性比較之研究:並論金融海嘯之影響

碩士 / 淡江大學 / 會計學系碩士在職專班 / 101 / This study investigates the financial attributes of Taiwan’s non-life insurance industry to show the relative differences between domestic and foreign companies. In addition, the study further explores whether the financial indicators of non-life insurance industry have been influenced and occurred relative changes between domestic and foreign companies by financial crisis in 2008. In this study, descriptive statistics, T-test, factor analysis, regression analysis and other statistical methods are used to assess the financial information of the 17 insurance companies in Taiwan during 2005 to 2011. First, the 20 variables are divided into four areas, including profitability, business ability, management ability, and overall growth;then descriptive statistics and T-test are used to analyze and compare financial ratios between the domestic and foreign insurance companies, as well as the differences between before and after 2008 financial crisis. Second, this study uses factor analysis technique to extract the 20 variables into six dimensions, named as return on equity, the ratio of cost and loss, return on assets, return on capital, the changing in the premium and the efficiency of fixed assets. Then the six dimensions and the 20 variables are applied for logistic regression models respectively. The empirical results show various financial and business ratios and factor dimensions which did exist differences between domestic and foreign insurance companies but the financial attributes didn’t cause relative changes between domestic and foreign insurance companies in pre-and-post financial crisis.

Identiferoai:union.ndltd.org:TW/101TKU05385012
Date January 2013
CreatorsHsiao-Ping Shih, 施小萍
ContributorsCheng-Li Huang, 黃振豊
Source SetsNational Digital Library of Theses and Dissertations in Taiwan
Languagezh-TW
Detected LanguageEnglish
Type學位論文 ; thesis
Format60

Page generated in 0.0113 seconds