An econometric study on the role of reinsurance in improving the accounting results of Algerian insurance companies

الملخص EN

The aim of this study is to measure the role of reinsurance ceded premiums in improving the accounting results of Algerian insurance companies between 2009 and 2018 through the use of panel data, based on analytical descriptive approach, by using the annual reports of the Algerian Finance Ministry on the insurance activity.

We concluded that there is a positive impact between the reinsurance ceded premiums and the accounting results of Algerian insurance companies.

The more reinsurance ceded premiums, the more the accounting results increases in Algerian insurance companies and this result fit with economic theory.