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Access restricted to students and staff of home institution
master's thesis
1
1
Influence of subequent measurement of financial assets on profitability of insurance companies
Filip Ružička (2015)
University of Zagreb
Faculty of Economics and Business
Cite this item:
https://urn.nsk.hr/urn:nbn:hr:148:273199
Metadata
Title
Utjecaj naknadnog vrednovanja financijske imovine na profitabilnost društva za osiguranje
Author
Filip Ružička
Mentor(s)
Mirjana Hladika
(thesis advisor)
Abstract
Društva za osiguranje veliki su institucionalni investitori na financijskim tržištima. Iako ne drže veliki udio u financijskom sustavu Republici Hrvatskoj, te što im udio ima trend rasta, temeljni osigurateljni pokazatelji imaju trend pada te se smanjuju bruto premije i neto dobit. Mogućnost klasifikacije financijskih ulaganja u različite kategorije financijske imovine pruža veliku mogućnosti u smislu odabira privlačne strategije upravljanja portfeljem. U tom kontekstu društva za osiguranje ulažu imovinu za pokriće tehničke i matematičke pričuve u različite vrijednosne papire. U ovom se radu prikazuju efekti naknadnog vrednovanja financijske imovine pomoću regresijske analize s profitabilnošću te određenim pokazateljima profitabilnosti. Na tom tragu je prikazano da efekti naknadnog vrednovanja financijske imovine imaju jako mali utjecaj na profitabilnost te na pokazatelje profitabilnosti društava za osiguranje.
Keywords
insurance companies
financial assets
IAS 39
profitability
regression analysis
Parallel title (English)
Influence of subequent measurement of financial assets on profitability of insurance companies
Committee Members
Danimir Gulin
(committee chairperson)
Hrvoje Perčević
(committee member)
Granter
University of Zagreb
Faculty of Economics and Business
Place
Zagreb
State
Croatia
Scientific field, discipline, subdiscipline
SOCIAL SCIENCES
Economics
Accounting
Study programme type
university
Study level
graduate
Study programme
Business Economics
Academic title abbreviation
mag. oec.
Genre
master's thesis
Language
Croatian
Defense date
2015-09-22
Parallel abstract (English)
Insurance companies are major institutional investors on financial markets. Although it does not hold a large share of the financial system of the Republic of Croatia and they have a growing trend, their insurance indicators don’t have positive trends and they are falling with gross premiums and net income. Possibility of classification of financial investments in the various categories of financial assets provides great possibilities in terms of selection attractive management strategy portfolio. In this context, insurance companies invest assets for covering technical and mathematical reserves. This paper presents the effects of subsequent measurement of financial assets in the regression analysis with profitability and certain indicators of profitability. It has shown that the effects of subsequent measurement of financial assets have very little impact on the profitability and profitability indicators of insurance companies.
Parallel keywords (Croatian)
društva za osiguranje
financijska imovina
MRS 39
profitabilnost
regresijska analiza
Resource type
text
Access condition
Access restricted to students and staff of home institution
Terms of use
URN:NBN
https://urn.nsk.hr/urn:nbn:hr:148:273199
Committer
Ivana Bacan