Performance Analysis and Rating of Insurance Companies Using DEA in Iran Capital Market

Document Type : Research Paper


Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran


In this research, we evaluated performance analysis and ranking of insurance companies listed on the capital market of Iran using data envelopment analysis. In respect of the target the research is applied. The type of research design relying on historical data, is event following and inductive method is inference. The study is consisted of a key question and three sub-questions. This research studies the insurance companies listed on the capital market over a three-year period (2013-2015). Finally, according to the study, data was collected from 9 companies. To document the results of the statistical analysis and providing solutions, using SPSS software, Excel and GE MS we attempted to analyse the questions. At the end, the ranking resulted to the conclusion that the most efficient insurance companies of capital markets, are as follows: Alborz, Dana, Sina, Moalem, Asia, Pasargad, Parsian and Saman. 


Main Subjects

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Volume 2, Issue 3
September 2017
Pages 41-50
  • Receive Date: 22 March 2017
  • Revise Date: 20 September 2017
  • Accept Date: 20 September 2017
  • First Publish Date: 20 September 2017