انصار، محمود، خدایی ولهزاقرد، محمد، تقوی، مهدی و امیرحسینی، زهرا (1400). مدلسازی قوت مالی مبتنی بر ریسک و عملکرد با استفاده از اقلام حسابداری بانکها. پژوهشهای حسابداری مالی و حسابرسی (پژوهشنامه حسابداری مالی و حسابرسی)، 13 (4)، 209-185.
برزیده، فرخ، پریزادی، عیسی، و احمدیزاد، آرمان (1392). نسبتهای مالی موثر بر سلامت مالی شرکتهای بیمه در ایران. پژوهشنامه بیمه (صنعت بیمه)، 28(2)، 181-201.
پریزادی، عیسی (1388). نسبتهای مالی موثر بر سلامت مالی شرکتهای بیمه در ایران. پایان نامه کارشناسی ارشد، دانشگاه علامه طباطبایی، تهران، ایران.
حق وردیلو، محمود، پیکارجو، کامبیز و زمردیان، علامرضا (1401). ارائه الگوی سیستم پیش هشدار توانگری مالی شرکتهای بیمه با استفاده از دادههای ترکیبی (پانلی) مطالعه موردی: شرکتهای بیمه ایرانی. دانش سرمایهگذاری، 11 (44)، 417-452.
شاهبزارده، فاطمه، عباسی، ابراهیم، دیده خانی، حسین و خوزین، علی (1399). طراحی مدل هوشمند پیشبینی توانگری مالی در شرکتهای بیمه (رویکرد داده کاوی). فصلنامـه علمی پژوهشی دانش سرمایهگـذاری، 9 (4)، 211-229.
صحت، سعید، دهدشتی شاهرخ، زهره، سیدنقوی، میرعلی و نایب پور، حمید. (1402). تبیین محتوای شایستگیهای مدیران منابع انسانی مبتنی بر پارادوکس با رویکرد فراترکیب. مدیریت تبلیغات و فروش 4 (1)، 340-360
صفری، سعید، مرادی دولیسکانی، سجاد و رئیسی قربان آبادی، حسین (1396). ارائۀ چارچوبی برای ارزیابی عملکرد و رتبهبندی شرکتهای بیمه با رویکرد تصمیمگیری چند شاخصه (روش پرامتی غنی شده). پژوهشنامۀ بیمه، 32 (1)، 1-22.
مطیعی و علی، اسماعیلزاده، علی و جهانشاد، آزیتا (1396). رابطه توانگری با متغیرهای مالی شرکتهای بیمه. پژوهشنامه بیمه، 6 (1)، 42-23.
میرزاخواه خرشتمی، رضا، شکیبایی، زهره و کاظم پور، اسماعیل. (1400). شناسایی وتبیین ابعاد و مولفههای شایستگی مدرسان دانشگاه فرهنگیان در ایران. مدیریت تبلیغات و فروش 2 (4)، 264-277
Abebe Zelalem B, Ali Abebe A, Wodajo Bezabih S, (2022), Corporate governance and financial performance in the emerging economy: The case of Ethiopian insurance companies, Cogent Economics & Finance, 10(1), 1-18
Aca AI, Musa F, Garba M, (2020), Audit quality and firm value of listed insurance companies in Nigeria, Global Scientific Journals, 8(7), 2083-2099
Acharya, A. (2023). Competency assessment: methods used in private sector companies. Academy of Marketing Studies Journal, 27(4), 1-13.
Ahmeti A, Ahmeti S, Aliu M, (2022), Effect of Internal Audit Quality on the Financial Performance of Insurance Companies: Evidence from Kosovo, International Journal of Applied Economics, Finance and Accounting, 12(2), 63-68
Ali N, ZA Chanar, SP Ghauri, S Obaid, (2019), The Effects of Firm-Specific Factors on the Financial Soundness by using CARAMELS Framework Indicators: A Case of Non-Life Insurance Industry of Pakistan, International Journal of Experiential Learning & Case Studies 4(1), 131-156
Aliu ID, Dauda Q, Adejare RB, Oloyin B, (2022), Impact of Selected Form-Specific Characteristics of Financial Performance of Nigerian Listed insurance using Caramels Framework, Malete Journal of Accounting and Finance, 3(2), 206-234.
ALUCA’s Life Insurance Competency Framework, (2017), Australasian Life Underwriters Claims Association Ltd. (ALUCA).
Ambrose, J. M., Carroll, A. M., (1994). Using Best’s Ratings in Life Insurer Insolvency Prediction. Journal of Risk and Insurance, 61(2), 317-327.
Ansari, A. and Fola, W. (2014). Financial Soundness and Performance of Life Insurance Companies in India. International Journal of Research (IJR), 1, 224-253
Ataei P, Karimi H, Ghadermarzi H, Norouzi A, (2020), A conceptual model of entrepreneurial competencies and their impacts on rural youth's intention to launch SMEs, Journal of Rural Studies, 75(1), 185-195
Barzideh, Farrokh, Parizadi, Isa, and Ahmadizad, Arman (2012). Financial ratios affecting the financial health of insurance companies in Iran. Insurance Journal (Insurance Industry), 28(2), 181-201. (in persian)
Calhau, R.F., Almeida, J.P.A., Kokkula, S. et al.(2024), Modeling competences in enterprise architecture: from knowledge, skills, and attitudes to organizational capabilities. Software and Systems Modeling, in press.
Camino-Mogro, S., Armijos-Bravo, G., & Cornejo-Marcos, G. (2019). Competition in the Insurance Industry in Ecuador: An econometric analysis in life and non-life markets. The Quarterly Review of Economics and Finance, 71, 291-302
Caridad López del Río L, Baños García-Moreno García M, Caro-Barrera J, Adolfo Pérez-Priego M, (2021). "Moody’s Ratings Statistical Forecasting for Industrial and Retail Firms," Economies, MDPI, 9(4), 1-15
Chartered Insurance Institute CII, (2015), The Insurance Competency Framework.
Chen, L.-Y., Chen, Y.-F., & Yang, S.-Y. (2017). Managerial incentives and R&D investments: The moderating effect of the directors’ and officers’ liability insurance. The North American Journal of Economics and Finance, 39, 210–222.
Chen, S., Lin, J.-H., Yao, W., & Huang, F.-W. (2019). CEO Overconfidence and Shadow-Banking Life Insurer Performance Under Government Purchases of Distressed Assets. Risks, 7(1), 28.
Cummins, J.D., Rubio-Misas, M., Vencappa, D., (2017). Competition, efficiency and soundness in European life insurance markets. J. Financ. Stab. 28, 66–78
Danieli L & Jakubik P, (2018). "Early warning system for the European Insurance Sector," EIOPA Financial Stability Report - Thematic Articles 13, EIOPA, Risks and Financial Stability Department.
Davies N, Podpiera R, Das M,, (2003), Insurance and issues in financial soundness, International Monetary Fund, Amazon.com.
Deng Q, Wen H. (2011), Financial early warning research of non‐life insurance company based on RBF neural network. Theory Pract Finance Econ.,32(9):27–29
Eikenhout LCA, (2015), Risk management and performance in insurance companies, Essay (Master), BMS: Behavioural, Management and Social Sciences, essay.utwente.nl
Fali IM, Philomena ON, Ibrahim Y, Amos J, (2020), Risk management committee size, independence, expertise and financial performance of listed insurance firms in Nigeria, International Journal of Research and Innovation in Social Science, 4(5), 313-319
Fekadu GW, (2015), Corporate governance on financial performance of insurance industry, Corporate Ownership & Control, 13(1), 1201-1209
Financial Services Training Pakage – FNB99, (2003), ASIC Competency Standards.
Ghauri S P, Ali N, Chanar Z, Obaid SH, (2019), Do Macroeconomic Factors Effects CARAMELS Financial Soundness Indicators? A Context of Non-Life Insurance Industry in Pakistan, International Journal of Experiential Learning & Case Studies, 4 (2), 297-315.
Ghimire, R., & Kumar, P. (2014). Testing of Economic activities of Nepalese Life Insurance Companies by CARAMELS Parameters. Journal of Business and Management. Retrieved from https://papers.ssrn.com/ abstract_id=2436682
Gunawardhane, H.P.T.D, Wijesinghe, M.R.P, Kavinda, D.D.C, (2022), The impact of Company-specific and Macro-economic factors on Company Performance: Evidence from Insurance Sector in Sri Lanka, Vidyodaya Journal of Management, 8 (I) 95 - 122
Hana S, Laib GC, Hoc CL, (2020), CEO Overconfidence or Private Information? Evidence from US Property-Liability Insurance Companies, provided by Tamkang University Institutional Repository, https://core.ac.uk/reader/225244990.
Haq Verdi-Lo, Mahmoud, Pikarjo, Kambyz and Zamardian, Gholamreza (2022). Presenting the model of early warning system of financial wealth of insurance companies using composite data (panel) case study: Iranian insurance companies. Investment Knowledge, 11 (44), 417-452. (in persian)
Harjadi B., & Sihombing, P. (2020). Financial Distress Analysis of Registered Insurance Companies in Indonesia Stock Exchange 2015-2019. European Journal of Business and Management Research, 5(6). https://doi.org/10.24018/ejbmr.2020.5.6.603.
Ho CL, Lai GC, Lee JP, (2009), Corporate governance, audit quality and risk taking in the US property casualty insurance industry, Corporate Ownership and Control, 7(1), 84-95
Hsu, W. , & Petchsakulwong, P. (2010). The impact of corporate governance on the efficiency performance of the Thai non-life insurance industry. The Geneva Pa-pers on Risk and Insurance: Issues and Practice, 35 (1), S28–S49
Huang, L., Lai, G. C., Lu, E., & McNamara, M. (2020). Auditor quality, audit fees, organizational structure, and risk taking in the US life insurance industry. Risk Management and Insurance Review, 23(2), 151–182.
Hyarat, H. I., Husin, N. M., Jos,R. A. G. (2023), The Impact of Audit Quality on Firm Performance: the Moderating Role of Ownership Concentration, Intern. Journal of Profess. Bus. Review, 8(4), 1-22
IAIS (2019), Insurance Core Principles and Common Framework for the Supervision of Internationally Active Insurance Groups.
Isayas Y N, (2021), Financial distress and its determinants: Evidence from insurance companies in Ethiopia, Cogent Business & Management,8(1),1-16
Jansirani, P., & Muthusamy, A. (2019). Caramel analysis of financial efficiency of public sector Non-life insurance companies in India. International Journal of Business Economics & Management Research, 9(6), 16-34.
Ji C, Guo X and Zhang Y, (2024),
Financial Ecosystem, Core Competency Construction, and the Growth of Enterprises, Internet Finance and Digital Economy, World Scientific, 547-556
Kader, H. A. , Adams, M. , & Hardwick, P. (2010). The cost efficiency of takaful in-surance companies. The Geneva Papers on Risk and Insurance: Issues and Practice, 35 (1), 161-188.
Kalyani P. & Pathak D, (2020). Financial Soundness of Insurtech Companies in India An Analysis. International Journal of Case Studies in Business, IT, and Education (IJCSBE), 4(2), 203-211
Karbhari Y, Muye I, Hassan AFS, M Elnahass, (2018), Governance mechanisms and efficiency: Evidence from an alternative insurance (Takaful) market, Journal of International Financial Markets, Institutions and Money, 56(1), 71-92
Kiptoo IK, Kariuki SN, Ocharo KN, (2021) Risk management and financial performance of insurance firms in Kenya, Cogent Business & Management, 8(1), 1-17
Knyazeva E, Yuzvovich L, Smorodina E, Fomenko V, Katochikov V, (2016), Cash flow management at the insurance company aimed at provision of financial stability, American Journal of Applied Sciences, 13 (6): 794 – 803.
Koçer GB, (2019), Early warning model with machine learning for Turkish Insurance Sector, Phd thesis, Middle East Technical University.
Kristanti FT, Syafia NMN, Aripin Z, (2022), An early warning system of life insurance companies distress in Indonesia, 7(7), 237-245
Kuo, K.-C., Kweh, Q. L., Ting, I. W. K., & Azizan, N. A. (2015). Dynamic network performance evaluation of general insurance companies: an insight into risk management committee structure. Total Quality Management & Business Excellence, 28(5-6), 542–558.
Lee, H. S., Cheng, F. F., Har, W. M., Md Nassir, A., & Ab Razak, N. H. (2019). Efficiency, firm-specific and corporate governance factors of the Takaful insurance. International Journal of Islamic and Middle Eastern Finance and Management. doi:10.1108/imefm-06-2018-0187
Liahmad, L., Rusnindita, K., Utami, Y., & Sitompul, S. (2021). Financial Factors and Non-Financial to Financial Distress Insurance Companies That Listed in Indonesia Stock Exchange.
Matiei and Ali, Esmailzadeh, Ali and Jahanshad, Azita (2016). The relationship between wealth and financial variables of insurance companies. Insurance Journal, 6 (1), 23-42. (in persian)
mirzakhah Khorshtami, R., Shakibaee, Z., & Kazempour, S. (2022). Identifying and explaining the dimensions and components of competence of Farhangian University lecturers in Iran. Journal of Advertising and Sales Management, 2(4), 264-277 (in persian)
Moody’s (2002), Rating action: Moody’s lowers ratings of acceptance insurance companies inc. and subsidiaries. available at: https://www.moodys.com/research/moodys-lowersratings-of-acceptance-insurance-companies-inc-and-subsidiaries--pr_55377.
Moody’s (2019), Rating symbols and definitions. available at: https://www.moodys.com/researchdocumentcontentpage.aspx?docid=PBC_79004.
Moreno, I., Parrado-Martínez, P. and Trujillo-Ponce, A. (2022), "Using the Z-score to analyze the financial soundness of insurance firms", European Journal of Management and Business Economics, Vol. 31 No. 1, pp. 22-39.
Nagesh Y, Nagpal P, Umamaheswari K, (2022), Audit Quality Performance and its Effect–A Case of UAP Insurance Firms in Rwanda, International Journal of Research Publication and Reviews, 13(6), 4026-4033
Ndaru APH, Soesetio Y, (2021), “Early Warning System Analysis of General Insurance, Companies” in International Research Conference on Economics and Business, KnE Social Sciences, 72–86
Ng, T., Chong, L. and Ismail, H. (2013), "Is the risk management committee only a procedural compliance? An insight into managing risk taking among insurance companies in Malaysia", Journal of Risk Finance, 14(1). 71-86.
Ogiriki T, Pabraebiowei E, (2022), Risk committee and corporate performance of quoted insurance firms in Nigeria, Accounting and Management Research Journal, 9(1), 88-96.
Osman M A M, (2022), Corporate governance and performance of insurance companies in the saudi market, The Journal of Asian Finance, Economics and Business, 9(4), 213-228.
Outreville, J. F., 2012. Theory and practice of insurance. Springer Science & Business Media.
Ozel S (2015) Measuring the Competency of Small and Medium Enterprises (SME): A Dynamic Model. Marmara University, Engineering Faculty, Istanbul.
Oztemel, E.; Ozel, S., (2021), A conceptual model for measuring the competency level of Small and Medium-sized Enterprises (SMEs). Source: Advances in Production Engineering & Management . 16 (1), 47-66. 20.
Parizadi I, (2009). Effective Financial Ratios and Economic Variables on Financial Health Evaluation of Insurance Companies in Iran, Allame Tabatabaei University, (in persian)
Parthiban V.N, (2015), Evaluation of financial position and performance of selected life insurers in India through the caramel model, Splint International Journal Of Professionals, 2(4), 78-87
Pasiouras F, Gaganis C, (2013), - Journal of Business Research, Regulations and soundness of insurance firms: International evidence, 66(5), 632-642
Pavić Kramarić T, Aleksic A, Pejic-Bach M, (2018), Measuring the impact of board characteristics on the performance of Croatian insurance companies, International Journal of Engineering Business Management, 10(1), 1-13
Perez Robles S , (2022), Financial strength ratings: Evolution, split ratings, and market impact within the insurance sector, Phd thesis Bangor University.
Primayanti, A and Arfianto, E.D. (2016). “The Determinant Of Financial Health On Sharia Life Insurance Company (Empirical Research on Sharia Life Insurance)”. Diponegoro Journal of Management, Vol. 5 No. 3 e-ISSN 2337-3792, 1-14.
Rafieian Esfahan, M. (2022). Providing competence management model for the country's art and culture managers using a comprehensive approach. Journal of Advertising and Sales Management, 3(1), 148-164. (in persian)
Rohilla R L, (2023), Financial soundness of life insurers in India, International Journal of Science and Research Archive, 8(01), 330–352
Rubio-Misas M, (2020), Ownership structure and financial stability: Evidence from Takaful and conventional insurance firms, Pacific-Basin Finance Journal, 62(2020), 1-16.
Rubio-Misas, M. (2023). Supervisory power and insurer financial stability: the role of institutional quality. Geneva Pap Risk Insur Issues Pract https://doi.org/10.1057/s41288-023-00309-6
Safari, Saeed, Moradi Doliskani, Sajjad and Raisi Gurbanabadi, Hossein (2016). Providing a framework for evaluating the performance and rating of insurance companies with a multi-indicator decision-making approach (enriched parametric method). Insurance research paper, 32 (1), 1-22. (in persian)
Segal, M. (2019). Key audit matters: insight from audit experts. Meditari Accountancy Research, 27(3), 472-493
sehhat, S., dehdashti shahrokh, Z., seyednaghavi, M., & nayebpoor, H. (2023). Explaining the content of human resources managers' competencies based on the paradox with a Meta-Synthesis approach. Journal of Advertising and Sales Management, 4(1), 340-360. (in persian)
Shah-Bazardeh, Fatemeh, Abbasi, Ebrahim, Dideh Khani, Hossein and Khozin, Ali (2019). Designing a smart model for predicting financial wealth in insurance companies (data mining approach). Investing Science Quarterly, 9 (4), 211-229. (in persian)
Singh AK & Fatima S, (2017). Performance appraisal of ICICI Prudential Life insurance company limited using the caramel model. The Indian Journal of Commerce, 70(2), 85-91.
Smajla, N., (2014). Measuring Financial Soundness of Insurance Companies by Using CARAMELS Model Case of Croatia. Interdiciplinary Management Research,. 10, 600-609.
Surya M, Sudha B, (2020), Insurance Financial Soundness Indicator- Caramel Model, International Journal of Advanced Science and Technology, 29 (1). 1234 – 1242
Tong H, Ye Y, Pan Y, Lu S, Zhang J, (2010), "Analysis and Evaluation for Core Competence of Insurance Company Based on SEM," iBusiness, Vol. 2 No. 2, 2010, pp. 178-182.
Wahome JG, (2019), The Effect Of Free Cashflow On Investment By The Insurance Companies In Kenya, Thesis, Faculty of Arts & Social Sciences, Law, Business Mgt
Wells, B. P., Cox, L. A., & Gaver, K. M. (1995). Free Cash Flow in the Life Insurance Industry. The Journal of Risk and Insurance, 62(1), 50-66
Widati T, E Anas, (2019), Comparing Three Models to Evaluate Financial Soundness of Life Insurance Companies in Indonesia, The 2nd International Conference on Inclusive Business in the Changing World.
Weng S S, Liu Y, Dai J, Chuang Y C. (2020). A Novel Improvement Strategy of Competency for Education for Sustainable Development (ESD) of University Teachers Based on Data Mining. Sustainability, 12(7): 26-79.
Yakob, R., Yusop, Z., Radam, A., Ismail, N., (2012). CAMEL Rating Approach to Assess the Insurance Operators Financial Strength. Jurnal Ekonomi Malaysia, 46(2), 3-15.
Yan C, Wang L, Liu W,| Man M, (2017), Financial early warning of non-life insurance company based on RBF neural network optimized by genetic algorithm, Concurrency and Computation Practice and Experience 30(6): 1-11
Zelie, E.M. (2019). “Determinants of Financial Distress in Case of Insurance Companies in Ethiopia”. Research Journal of Finance and Accounting, 10 (15), 27-32
