Analyse de la structure financière et les performances financières des sociétés d’assurances du Burundi : 2018-2022
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Date
2025-10
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Publisher
UB, FSEA
Abstract
The objective of our thesis is to analyze the influence of a financial structure on the performance of insurance companies in Burundi for the period of 5 years. That is, from 2018 to 2022. We obtained the results by building a panel database for seventeen life and non-life insurance companies in Burundi operating during this period. Regression with the dynamic model led us to find the results. The "Generalized Method of Moments (GMM)" estimation in the system we used showed us that only the variables self-financing capacity, short-term debt, size and loss ratio are statistically significant.
The size and loss ratio have a positive influence on the financial performance of insurance companies in Burundi, while the variable self-financing capacity and short-term debt have a negative influence on the financial performance of insurance companies in Burundi. We also found the share of operating expenses and the leverage effect have no influence on financial performance.
We concluded that the financial structure of insurance companies has a positive influence on the performance of insurance companies in Burundi. We therefore suggested that insurance companies in Burundi try to control operating costs in order to increase operating income and improve their performance, expand their range of products and services offered to their customers, especially given the increasing number of natural disasters in our country in recent days, and finally, try to raise awareness among the population so that they understand the importance of having insurance coverage.
Description
Mémoire présenté et soutenu publiquement en vue de l’obtention du diplôme de Master en Sciences de Gestion Spécialité : Finance