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BUSINESS ADMINISTRATION UNDERGRADUATE PROJECT TOPICS

RE-INSURANCE RISK MANAGEMENT ON FINANCIAL PERFORMANCE OF LISTED INSURANCE COMPANY IN NIGERIA

RE-INSURANCE RISK MANAGEMENT ON FINANCIAL PERFORMANCE OF LISTED INSURANCE COMPANY IN NIGERIA

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RE-INSURANCE RISK MANAGEMENT ON FINANCIAL PERFORMANCE OF LISTED INSURANCE COMPANY IN NIGERIA

ABSTRACT

This study examines the impact of reinsurance risk management on the financial performance of Nigerian listed insurance companies. The study’s entire population includes 200 employees from chosen insurance businesses in Lagos state.

The researcher employed questionnaires to collect data. Descriptive A survey research design was used for this investigation. The survey used 133 respondents, including directors, risk officers, marketers, and junior workers. The acquired data were displayed in tables and analysed with simple percentages and frequencies.

 

Chapter one

INTRODUCTION

Background of the study.
Insurance companies play an important role in most countries’ financial services sectors by lowering total risk, promoting economic growth and efficient resource allocation, lowering transaction costs, creating liquidity, facilitating economies of scale, and spreading financial losses (Duompos, Gaganis, and Pasiouras, 2012).

They accomplish this by underwriting the risks inherent in most sectors of the economy and providing a sense of security to most economic organisations. As a result, insurers’ financial performance is critical to a variety of stakeholders, including shareholders, policyholders, agents, and legislators (Charumathi, 2012).

Risks are increasing as a result of globalisation and intense competition, and risk management is becoming an essential component of almost every organization’s success

particularly in the insurance sector due to their high-risk businesses, as the risks are associated with each client in the business and their own risk. Insurance businesses are primarily concerned with risk management (Gupta 2011).

Companies manage both client and internal risks. This necessitates the integration of risk management into the company’s systems, processes, and culture (Eric 2005).

The risk management process is divided into several parts, including setting the context, identifying, analysing, assessing, treating, monitoring, and communicating risks, all of which allow for continual improvement in decision making (Ross et al., 2009).

Implementing risk management insurance can help organisations prevent unexpected and costly surprises, as well as improve resource allocation. It increases communication and gives senior management with a brief assessment of potential hazards to the organisation, allowing them to make better decisions.

Financial performance measures a company’s overall financial health over time. It can be evaluated from a variety of aspects, including solvency, profitability, and liquidity.

Solvency is defined as the ratio of a company’s borrowed capital to its owner’s equity capital. Profitability for insurers is defined as the excess of underwriting income over costs (Almajali et al., 2012).

An insurance company’s financial performance is determined by a variety of factors, some of which are difficult to define, such as the quality of its management, organisational structure, and existing systems and controls.

To attain an acceptable level of reliability, financial soundness assessments must consider both quantitative and qualitative indicators (Udaibir et al., 2003).

According to Njogo (2012), risk management entails identifying, assessing, and prioritising risks, followed by the coordinated and cost-effective use of resources to reduce, monitor, and control the likelihood or impact of unfortunate events.

Uncertainty in financial markets, project failures, legal responsibilities, credit risk, accidents, natural causes and disasters, and purposeful attacks from an opponent are all potential sources of risk.

Risk management ensures that an organisation recognises and recognises the dangers to which it is exposed. Effective risk management aims to maximise the advantages of a risk while minimising the risk itself.

Several authors have claimed that risk management (RM) frequently leads to improved organisational performance. Proper and efficient risk management by insurance firms is critical to the existence of most organisations and has a general impact on their financial performance.

A structured RM approach is consequently required to obtain superior organisational results (Ashby et al, 2013; Banks, 2004). This study investigates the impact of risk management on the performance of insurance businesses in Nigeria.

1.2 State of the Problem

Whether in the insurance industry or any other sector of the financial system, a company’s risk management procedure is commonly regarded as critical to the success of the organisation since it works as a powerful brake on potential deviations from planned objectives and policies.

This indicates that an insurance company that lacks sufficient risk management techniques is more likely to commit fraud, go bankrupt, stagnate, endure growth retardation, or even die naturally as a result of poor performance.

Over time, the performance of Nigerian insurance companies has been inconsistent, with some reporting financial losses and others being forced out of business. This could be related to inadequate liquidity management, underpricing, management concerns, and a high tolerance for investment risks.

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