Operational Efficiency of Regional Rural Banks and other Commercial Banks of Odisha , India : A Comparative Study

2013 ◽  
Vol 1 (2) ◽  
pp. 34-44
Author(s):  
R. N. Subudhi ◽  
Jitendra K. Ram
Keyword(s):  
Comparative Study ◽  
Commercial Banks ◽  
Operational Efficiency

Income Diversification and Bank Efficiency in Vietnam

2017 ◽  
pp. 52-67
Author(s):  
Sang Nguyen Minh
Keyword(s):  
Regression Model ◽  
Commercial Banks ◽  
Banking System ◽  
Operational Efficiency ◽  
Commercial Banking ◽  
Tobit Regression ◽  
Income Diversification ◽  
Positive Effects ◽  
Study Results ◽  
The Impact

This study uses the DEA (Data Envelopment Analysis) method to estimate the technical efficiency index of 34 Vietnamese commercial banks in the period 2007-2015, and then it analyzes the impact of income diversification on the operational efficiency of Vietnamese commercial banks through a censored regression model - the Tobit regression model. Research results indicate that income diversification has positive effects on the operational efficiency of Vietnamese commercial banks in the research period. Based on study results, in this research some recommendations forpolicy are given to enhance the operational efficiency of Vietnam’s commercial banking system.

scholarly journals Moderating Effect of the 2001-65 Law Relating to Credit Tunisian Institutions on Discretionary Practices

2021 ◽  
Vol 17 (2) ◽  
pp. 54
Author(s):  
Amina Zgarni ◽  
Hassouna Fedhila
Keyword(s):  
Comparative Study ◽  
Earnings Management ◽  
Commercial Banks ◽  
Crucial Role ◽  
Financial Statements ◽  
Moderating Effect ◽  
Regulatory Capital ◽  
Discretionary Behaviors ◽  
Financial Scandals ◽  
Discretionary Behavior

The multitude of financial scandals throughout the last two decades is mainly due to fraud and significant irregularities recorded in the financial statements published following accounting manipulations. The aim of this study is to test the moderating effect of Law 2001-65 relating to credit institutions on discretionary practices within Tunisian banks. Following a comparative study of discretionary practices before the introduction of this law and after its introduction, on a sample of Tunisian commercial banks we have shown the crucial role played by this law in the limitation of discretionary behavior in order to align regulatory capital in relation to the period preceding the promulgation of this law (1990-2000). However, we have shown an increase in these discretionary behaviors for earnings management purposes during the period following the entry into force of this law (2001-2019).

scholarly journals LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. BANK MANDIRI TBK. DAN ENTITAS ANAK

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Helmi Herawati
Keyword(s):  
Comparative Study ◽  
Financial Performance ◽  
Performance Assessment ◽  
Commercial Banks ◽  
Financial Statements ◽  
Financial Ratios ◽  
Bank Profitability ◽  
The Public ◽  
The World ◽  
Banking Business

Helmi Herawati; The bank's financial performance assessment is based on three types of the bank liquidity ratio, the bank's solvability ratio and bank profitability ratio. Competition between banks in collecting funds from the public and channel funds from the public in the form of loans by commercial banks will be more stringent. Competition among banks in practice many banks are less careful, or deviate from the rules that apply in the world of banking business. The research objective was to determine the financial performance of PT Bank Mandiri, Tbk and its subsidiaries based on financial ratios of the Bank. This type of research is a comparative study, based on three ratios mentioned above indicates PT Bank Mandiri, Tbk and its subsidiaries periods of 2013 and 2014 in good positionKeywords: Financial Statements, The Financial Performance Of The Bank's Financial Ratios

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