Is Investment Performance of Gra Can Evaluate Profitability for Life Insurers in Taiwan?

Abstract

Financial insolvency for life insurers should impact the financial button line and even incur high social costs. The main profit of life insurers in Taiwan almost depend on investment performance. Thus, to evaluate efficiency of investment performance, and to explore the financial standing are very important. However, it is necessary to study the correlation between GRA and investment return rate because many studies adopted GRA to assess financial performance of firm. One of Results show there are significant differences for GRA among different group of OD and FB life insurers. The investment performance is also existed variation from 2001 to 2004.