Abstract
Insurance is a way of shifting the risk of loss from one to another in exchange of payment. The growth of insurance industry in Bangladesh is relatively remarkable during the last two decades due to operation of private insurance companies. This paper examined the comparative performance of first generation two insurance companies with different ratios and regression analysis for the period of 2008–2013. The findings showed that there is a significant association among net income, premium income and firm size. The results also showed a mixed performance of the selected companies over the study period. Average performance of GDICL was far better than RICL but RICL was outstanding in steady performance during the study period.
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