The impact of insurance service premiums on (ROA) for Iraqi insurance companies

The study aimed to demonstrate the impact of insurance service premiums on the return on assets for (5) companiespracticing private insurance for the period from 2010 to 2021. The independent variable was measured insurance servicepremiums in three dimensions: (accident insurance, car insurance, fire insurance). The dependent variable is Return onassets (ROA). The researcher conducted his statistical analysis using the Eviews program using (panel data) models thatwere adopted in the process of estimating the study model. The data published on the companies' website was reliedupon. The researcher used a pooled regression model to test the hypotheses, and the study concluded that insuranceservice premiums in general have an impact on (ROA), based on the results of the statistical analysis used in the study