A Profitability and Risk Decomposition Analysis of the Open Economy Insurance Sector

The objective of this paper is to analyse profitability and risk through the return on equity (<i>ROE</i>) measure of the open economy insurance sector in a non-stable economic period with an economic shock chain, during the years 2018–2022, characterised by an overheating economy, the C...

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Main Authors: Zdeněk Zmeškal, Dana Dluhošová, Karolina Lisztwanová, Iveta Ratmanová
Format: Article
Language:English
Published: MDPI AG 2025-07-01
Series:Risks
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Online Access:https://www.mdpi.com/2227-9091/13/7/129
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Summary:The objective of this paper is to analyse profitability and risk through the return on equity (<i>ROE</i>) measure of the open economy insurance sector in a non-stable economic period with an economic shock chain, during the years 2018–2022, characterised by an overheating economy, the Covid pandemic, the war in Ukraine, and a high-inflation wave. The <i>ROE</i> pyramid decomposition structure is proposed, along with the detailed CARAMEL version. A static and risk (dynamic) decomposition deviation analysis is used. The yearly non-stable drivers of insurance sector profitability deviation were confirmed. Despite this, the most influential were the earnings ratio deviations in either increasing or decreasing <i>ROE</i> alternatives. Solvency positively influenced the <i>ROE</i> deviation. It turned out that earnings and asset quality enormously increase the risk of the insurance sector. Conversely, risk is decreased mainly by liquidity and management. Simultaneously, significant, influential factors were identified. The results can serve as a background for carrying out operations, strategic analysis, and decision-making.
ISSN:2227-9091