Alem, Hagos (PhD)Anwar, Adem2019-03-082023-11-042019-03-082023-11-042019-02http://etd.aau.edu.et/handle/123456789/16638A thesis submitted to the Department of Accounting and Finance for the Partial fulfillment of the degree of Master of Science in Accounting and Finance.The main objective of this study is to examine the effect of market structure on private non-life insurances profitability in Ethiopia. The research used Relative Market Power (RMP), Structure-Conduct-Performance (SCP) and Efficiency Structure hypothesis (ESH) theory to investigate the effect of market structure on profitability of non-life insurances in Ethiopia. The study used panel data of nine Sample non-life insurances that have commenced their operation before eleven years that covers (2009-2017) period. The data used in this study are secondary that was collected from national bank of Ethiopia and respective non-life insurance companies. In line with the objectives, the study adopted a quantitative method of research approaches to test the hypothesis. The dependent variable profitability was measured using return on asset. The explanatory variables include; market share, concentration and efficiency as well as liquidity and leverage as control variables. The study used OLS to estimate the multiple regression model constructed through E-views 8 software after it made sure it satisfy the basic diagnostic tests. The result indicates market share, efficiency, and liquidity had a positive and statistically significant effect on private non-life insurances profitability in Ethiopia. On the contrary, leverage was negative and statistically significant on private non-life insurances profitability in Ethiopian. Market concentration has a negative, but insignificant relation with profitability of non-life insurance during the study period. Based on the above findings, the study suggests private non-life insurance company managers should emphasize to increase their market share maximization strategy, progressively become efficient internally and hold the adequate liquid asset to meet their obligations.en-USEfficiency and panel dataMmarket structureNon-life insuranceReturn on assetThesis