July 24 (Reuters) - Globe Life's second-quarter profit rose 20% on robust life and health insurance premiums and higher gains from investments, it said on Wednesday.

The upbeat results come days after the company said an independent audit did not identify any matter requiring adjustments to its previously issued financial statements or related disclosures with the U.S. securities regulator.

Globe Life's shares have lost nearly 15.9% of their value since a short seller attack in April. Shares rose 2% after the bell.

Insurance premium revenue increased 5% to $1.17 billion in the quarter, while net investment income rose 9%, echoing results at peers.

Bonds, which return better yields in a high interest rate environment, make up for a major chunk of the investment portfolios at risk-averse insurers.

Their stock investments have also performed well, thanks to rally sparked by an artificial intelligence boom and hopes of a soft landing for the economy.

Globe Life's profit jumped to $258.4 million, or $2.83 per share, for the three months ended June 30, from $215.3 million, or $2.24 per share, a year earlier.

The company now expects annual net operating income between $11.80 to $12.10 per share, compared to its previous forecast of $11.50 to $12.00 per share.

(Reporting by Niket Nishant and Arasu Kannagi Basil in Bengaluru; Editing by Tasim Zahid and Sriraj Kalluvila)