دراسة تحليلية للعوامل المؤثرة على ربحية شركات التأمين التكافلي في سورية
Abstract
This research aims to study the Takaful insurance companies and finding the most important factors affecting the profitability of these companies in the Syrian Arab Republic during the period between 2008-2014, has been studied Takaful insurance companies operating in Syria / Aqeel-Islamic /, and to identify the most significant factors affecting the profitability was used return on assets and return on equity as dependent variables, while considered / financial leverage, company size, age of the company, liquidity, risk/ independent variables affecting the profitability of companies, Panel data were used to analyze the data and draw conclusions.
It was reached through research that the financial leverage and the company's age and liquidity has a positive impact on the profitability of the Takaful insurance companies in Syria, while the risk has adversely affect. In return the company's size has not played a significant role in influencing the profitability of the Takaful insurance companies in Syria.
يهدف هذا البحث إلى إيجاد أهم العوامل المؤثرة على ربحية شركات التأمين التكافلي في الجمهورية العربية السورية خلال الفترة الممتدة ما بين 2008-2014، حيث تمت دراسة شركتي التأمين التكافلي العاملة في سورية /العقيلة-الإسلامية/، والتعرف على أبرز العوامل المؤثرة على مؤشر الربحية حيث تم اعتماد العائد على الأصول والعائد على حقوق الملكية كمتغيرات تابعة، بينما اعتبر كل من /الرافعة المالية،حجم الشركة،عمر الشركة،السيولة،الخطر/ كمتغيرات مستقلة مؤثرة على ربحية الشركات. واستخدمت الدراسة بيانات بانل panel data لتحليل البيانات واستخلاص النتائج.
تم التوصل من خلال البحث إلى أن الرافعة المالية وعمر الشركة والسيولة تؤثر بشكل إيجابي وطردي على ربحية شركات التأمين التكافلي في سورية، في حين أن الخطر يؤثر بشكل سلبي.بالمقابل لم يلعب حجم الشركة دوراً معنوياً في التأثير على ربحية شركات التأمين التكافلي في سورية.
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.
