Purpose – The purpose of this paper is to evaluate the efficiency of insurance companies in Ghana using a two‐stage procedure to ascertain whether insurance companies are cost efficient and also to examine the efficiency determinants of insurance companies. Design/methodology/approach –...

Purpose – The purpose of this study is to assess the level and variability of Ghanaian property and liability insurer’s reserve estimates to examine its sources and ascertain if reserve errors are random or not (i.e. manipulated or not). Design/methodology/approach – It uses information on...