Evaluating the Performance of Islamic and Commercial Banks in Jordan : A Comparative Study = تقييم أداء البنوك الإسلامية والتجارية في الأردن : دراسة مقارنة

2017 ◽  
Vol 4 (1) ◽  
pp. 57-75
Author(s):  
Ali Matar
Keyword(s):  
Comparative Study ◽  
Commercial Banks

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

scholarly journals Efficiency of Training: A Comparative Study on some Selected Commercial Banks in Bangladesh

2015 ◽  
Vol 5 (6) ◽  
pp. 116-124
Author(s):  
Md. Zahidul Islam
Keyword(s):  
Standard Deviation ◽  
Human Resources ◽  
Comparative Study ◽  
Commercial Banks ◽  
Training Programs ◽  
Primary Data ◽  
Advanced Training ◽  
Initial Training ◽  
Statistical Tools ◽  
New Information

Most of the commercial banks in Bangladesh arrange different training programs for adapting their existing human resources to their jobs and also updating new information or techniques and reshaping their knowledge. The purpose of the paper is to discover the level of efficiency of training among different commercial banks in Bangladesh. The study is mostly plunked on primary data that were composed from 100 employees as sample of different banks in Dhaka. Some statistical tools like mean standard deviation, hypothesis etc. were used for analyzing data in this paper. The study reveals that most of the commercial banks arrange initial training and in house training but they do not arrange mid level or advanced training as well as off the job training. Most of the banks in Bangladesh do not frequently arrange training programs. The average level of efficiency of training of all banks is 77.08%. The levels of efficiency of training from higher to lower level are as follows: DBBL, BBL, IBBL, TBL and ABL.

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