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.
Identifer | oai:union.ndltd.org:TW/101TKU05385012 |
Date | January 2013 |
Creators | Hsiao-Ping Shih, 施小萍 |
Contributors | Cheng-Li Huang, 黃振豊 |
Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
Language | zh-TW |
Detected Language | English |
Type | 學位論文 ; thesis |
Format | 60 |
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