The Importance of Sources of Investment Funds in Insurance Companies for Information Users

Abdusaidov S. J

doi:10.51699/economics.v38i3.531

Authors

Abdusaidov S. J Doctoral student of the Samarkand branch of Tashkent State University of Economics

DOI:

https://doi.org/10.51699/economics.v38i3.531

Keywords:

Insurance Investment, Premium-Based Funding, Profit-Based Investment, Financial Risk, Transparency, Risk Management, Financial Reporting, Stakeholder Information

Abstract

This study investigates the significance of disclosing the sources of investment funds—whether from insurance premiums or retained earnings—within insurance companies. Using analytical methods, comparative analysis, regression modeling, and literature review, the research finds that the transparency of investment sourcing crucially affects the evaluation of risk, liquidity, and financial stability by information users. Premium-based investments correlate with heightened risk profiles, while profit-based investments are associated with lower financial risk. Clear source segregation in financial reporting is essential for enhancing stakeholder decision-making and systemic stability.

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