نوع مقاله : مقاله علمی - پژوهشی
نویسندگان
مولف
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Insurance companies play an important role in financial services as well as economic development of countries alongside banks and other creditor institutions by promoting security and creating environments for investment. The purpose of this paper is to study the impact of effective factors on investment levels emphasizing dividend policies and cash flows in insurance companies. For this purpose, 18 insurance companies in the insurance market of Iran between 2006 and 2012 have been studied. The impact variables on the level of investment and fixed assets of insurance companies have been investigated and evaluated. These variables include cash flow, insurance operating income, operating profit, liability ratio, growth rate of net premium income, changes of dividend and cash flow before profit. As a result, regression tests indicated that dividend policies and cash flow have significant and positive effect on the level of investment of insurance companies in Iran.
کلیدواژهها [English]