Izvorni znanstveni članak
https://doi.org/10.22598/zefzg.2023.1.1
The impact of investments in financial assets on the financial position and profitability of insurance companies in Croatia
Hrvoje Perčević
orcid.org/0000-0001-9410-0755
; Ekonomski fakultet Sveučilišta u Zagrebu, Zagreb, Hrvatska
Sažetak
The aim of this study is to identify is there a significant impact of investments in financial assets on the financial position and profitability of insurance companies in Croatia. The survey included 15 insurance firms in Croatia that operated from 2017 to 2021. In order to process data and achieve research aims, correlation and multiple regression analyses were applied. The findings of the survey indicated a statistically significant connection among the carrying amount of financial assets and financial position, while only the carrying amounts of loans and receivables and financial assets at fair value through profit or loss are statistically significantly connected with the profitability. The study also pointed out that the financial position of insurance firms in Croatia is most affected by financial assets available for sale, while profitability is most affected by loans and receivables.
Ključne riječi
financial assets; financial position; profitability; insurance companies; Croatia
Hrčak ID:
306247
URI
Datum izdavanja:
18.7.2023.
Posjeta: 276 *