Liquidity Management and Gross Earnings of Insurance Firms in Nigeria

The study appraised liquidity management and gross earnings of insurance firms in Nigeria. During the Covid-19 period, were faced with financial responsibility indemnifying numerous risks suffered by policy holders. To do so effectively, they need to be liquid enough as meet such indemnity demands at when due. This affects their investment. Hence examines Current ratio, cash operating flow ratio is independent variables study, while dependent variable profit for year. adopted an ex-post-facto research design, covering period between 2011 2020. Secondary data extracted from annual report accounts sampled companies. correlation technique was used analysis. In line specific objectives which examine relationship current year Nigeria, it revealed that has a positive strong Nigeria subsector. Cash negative weak implies increase results significant It recommended therefore should strive improve ratio. They can this reducing personal draw on business drawings business. reduce propensity hold cash. balance trade-off holding profitable make investments ensure liabilities are settled time. Insurance devise strategies generate activities. improving inventory, introducing electronic payments, etc.