Analysis of the Impact of Underwriting Rates on Return on Assets in Insurance Companies Operating in Syria
Abstract
The aim of the research was to measure the impact of underwriting rates on the return on assets (ROA) in insurance companies operating in Syria using panel data models. The study covered the period from 2010 to 2021, relying on data issued by the Insurance Supervisory Authority and the Damascus Securities Exchange, including financial data, balance sheets, and income statements of companies present in Syria.
The main findings of the research indicate a weak correlation between the variables, suggesting that the study variables are independent of each other. Additionally, there is a positive relationship between the return on assets and the growth rate of underwriting premiums, and a negative relationship between the return on assets and the market share rate. However, the retention rate did not show any statistical significance in the return on assets. The fixed effects model was found to be the most appropriate among the proposed panel data models, with both the market share rate and the growth rate of underwriting premiums being key components of the fixed effects model.
Downloads
Published
How to Cite
Issue
Section
License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
-
The authors retain the copyright and grant the right to publish in the magazine for the first time with the transfer of the commercial right to Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences
Under a CC BY- NC-SA 04 license that allows others to share the work with of the work's authorship and initial publication in this journal. Authors can use a copy of their articles in their scientific activity, and on their scientific websites, provided that the place of publication is indicted in Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences . The Readers have the right to send, print and subscribe to the initial version of the article, and the title of Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences Publisher
-
journal uses a CC BY-NC-SA license which mean
You are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material
- The licensor cannot revoke these freedoms as long as you follow the license terms.
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
-
ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.