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ABSTRACT
The study examines cash flow management and financial performance of Nigeria insurance companies. The aim of the study was to examine the influence of operating, investing, financing cash flows and liquidity ratio on financial performance of insurance companies. The study adapts a causal research design which seeks to examine the relationships between insurance cash flow variables and financial performance using historical data. A total of fifteen (15) insurance companies were sampled. The study found that operating cash flow has a positive and significant impact on financial performance, and that financing cash flow has a negative and significant influence on financial performance. The study recommends that the managers of the nation’s insurance companies should effectively manage the cash flow from their various business to boost their financial performance.