Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)

Abstract

Impact of Investment Decisions on the Profits of Jordanian Insurance Companies Listed on the Amman Stock Exchange

Author(s): Ola M. Khresiat

This study purpose aims to recognize the impact of investment decisions made by Jordanian insurance companies. These investments are investing in banks deposits and investments in financial assets, whether through income statement and comprehensive income, amortized cost, real estate investments, or other loans taken by life insurance policyholders on their profits. The following results have been concluded: There is a statistically significant impact of insurance companies` investment decisions on their profits. The more insurance companies direct their investments to financial assets, loans, real estate investments, respectively; this will have an impact on their profits with a percentage of (50.109). The second hypothesis confirms the validity of the first that is that the more insurance companies direct their investments to financial assets, loans, real estate investments, respectively, the revenues of these companies will have an impact on their profits by (53.836). Therefore, investments should be directed to financial assets first, followed by loans and then real estate investments.