Financial Ratios of the Commercial Banking Group Common Stocks Before and After COVID-19

2021 ◽  
Vol 1 (1) ◽  
Author(s):  
Kasawan Kachonsere ◽  
Chaluay Thongsomboon
Keyword(s):  
Commercial Banking ◽  
Financial Ratios ◽  
Common Stocks ◽  
Before And After

scholarly journals Comparative Analysis of Banking Financial Performance Pre and Post Covid-19 Pandemic

2022 ◽  
Vol 20 (1) ◽  
pp. 17
Author(s):  
Triska Dewi Pramitasari
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Annual Report ◽  
Banking Industry ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Ratios ◽  
Analysis Method ◽  
Test Analysis ◽  
Before And After

<p class="Imar-Abstract">Covid-19 struck the Indonesian banking industry in particular ASEAN, through the weaker economic growth, which resulted in a slowdown in credit growth and eventually reduce profitability. This study aimed to analyze the financial performance of banks before and after the occurrence of a covid-19 pandemic and formulate alternative strategies to improve the financial performance of Indonesian banks. The study sample consisted of four banks with saturated sampling method (census) are owned banks (State Bank) listed on the Stock Exchange Indonesia. The data in this research is secondary data obtained from the bank's annual report period 2019 until the second quarter of 2020 which is accessed via the IDX website. Performance is measured using the six financial ratios namely ROA, BOPO, NPL, NIM, CAR and LDR with different test analysis method (Paired T-Test). The study found that in the form of financial ratios ROA, BOPO, CAR and LDR pre and post Covid-19 pandemics have significantly different values, while the NPL and NIM did not differ significantly.</p>

scholarly journals Analisis Kinerja Keuangan Perusahaan Sebelum dan Sesudah Right Issue di BEI

2018 ◽  
Vol 7 (3) ◽  
pp. 1623
Author(s):  
Guido Gian Layuk Runtung ◽  
I Putu Yadnya
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Research Data ◽  
T Test ◽  
Financial Ratios ◽  
Paired Sample ◽  
Analysis Technique ◽  
Significant Difference ◽  
Before And After ◽  
The Right

The Purpose of this study was to analyze the diffrences in financial performance before and after right issue. Right issue a corporate action by the company by issuing new shares offered to existing shareholders. Sampling in this study using method purposive sampling. The samples in this research are 33 companies that conduct period 2011 – 2015. The financial performance in will be analysis through the five financial ratios namely CR, DER, TAT, ROA, and PER. This research data analysis technique using paired sample t test and Wilcoxon signed ranks test. The results showed that significant diffrences in TAT ratio before and after the right issue. While the research for the ratios of CR, DER, ROA, and PER showed no significant difference before and after right issue. These result indicate that the company’s financial performance two years after the right issue is more efficient in utilizing company’s assets in order to increase sales.

scholarly journals Legislative Impact on Lending: Credit Risk Management in China

2011 ◽  
Vol 14 (04) ◽  
pp. 617-645 ◽  
Author(s):  
Zhaohua Li
Keyword(s):  
Risk Management ◽  
Credit Risk ◽  
Commercial Banks ◽  
Management Practice ◽  
Commercial Banking ◽  
Chinese Government ◽  
Credit Risk Management ◽  
Before And After ◽  
The Government ◽  
Policy Lending

The Chinese government established the Act on Commercial Banks 1995 to enforce and regulate commercial banking activities. The government envisaged that the Act, together with other bank reforms, would improve credit risk management practice among commercial banks, hence, prompting the banks to reduce and ultimately stop local government directed policy lending to state-owned enterprises (SOEs). This paper examines the lending behavior of a government-controlled commercial bank before and after the passage of the Act. We find that the bank tightened control of the credit risk of borrowers after the passage of the Act. We also find that SOEs are charged a rate of interest higher than that charged to private firms.

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MERGER DAN AKUISISI PADA PERUSAHAAN YANG TERDAFTAR DI BEI

2016 ◽  
Vol 5 (2) ◽  
Author(s):  
Ayu Maulida
Keyword(s):  
Mergers And Acquisitions ◽  
Profit Margin ◽  
Financial Ratios ◽  
Return On Assets ◽  
Return On Equity ◽  
Operating Profit ◽  
Fixed Assets ◽  
Net Profit ◽  
Before And After ◽  
Equity Ratio

This study aimed to analyze the differences in financial performance before and after mergers and acquisitions based on financial ratios : Current Ratio (CR), Quick Ratio (QR), Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), Return On Assets (ROA), Return On Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), Fixed Assets Turnover (FATO), Total Assets Turnover (TATO), dan   Earnings Per Share  (EPS) at the companies listed on the Stock Exchange. This type of research is comparative , and sampling using purposive sampling. The type of data using quantitative data and data sources obtained from secondary data. The analysis technique used is the model for the Kolmogorov-Smirnov test for normality, and parametric test Paired Sample T Test to test hipoteisis. The results showed that there were significant differences between before and after mergers and acquisitions based on financial ratios Debt to Assets Ratio (DAR) in the comparative period of 2 years before and 2 years after puberty and acquisitions as well as comparison of 2 years before the 3 years after the mergers and acquisitions. The results also showed a significant difference based on financial ratios Debt to Equity Ratio (DER) at a ratio of 2-year period prior to 2 years after the mergers and acquisitions. While based on the ratio of Current Ratio (CR), Quick Ratio (QR), Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), fixed Assets Turnover (FATO), Total Assets Turnover (TATO), and Earnings Per Share (EPS), the results showed that there were no significant differences for all the study period.Keywords: Mergers and acquisitions, financial performance, quantitative, Paired Sample T Test

Analysis of Financial and Operational Performance of Banking Sector Consolidations: Indian Case Study with Mergers and Acquisition

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Gurbaksh Singh
Keyword(s):  
Financial Performance ◽  
Banking Sector ◽  
Profit Margin ◽  
Financial Ratios ◽  
P Value ◽  
Net Worth ◽  
Operating Profit ◽  
Before And After ◽  
Return On Capital ◽  
The Impact

The present paper analyses the impact of M&As on productivity and profitability of consolidation in the Indian Banking sector. It examines the performance of the two banks based on the financial ratios in the pre and post-merger period. The collection of data covers financial performance of selected banks from 2004-05 to 2014-15. The statistical tools are arithmetic mean, standard deviation, t-test, and p-value etc. to analyze the various financial ratios before and after the mergers. 14 ratios are used to compare pre and post-merger financial performance evaluation of consolidated banks. The analysis of ICICI Bank concluded that Net Profit Margin, Operating Profit Margin, Return on Capital Employed, Return on Net Worth, Interest Coverage, Deposit per Employee, and Credit Deposit Ratio have shown an improvement after the merger but in case of other parameters there is no significant improvement in the performance. The analysis of State Bank of India reveals there is no significant improvement after the merger. The study indicates that the banks have been positively affected when distinguished between pre-mergers and post-merger period.

scholarly journals An Analysis of how Financial Ratios of Companies in Turkey Are Affected by National Standards, and IFRS

2017 ◽  
Vol 10 (12) ◽  
pp. 183
Author(s):  
Hülya Cengiz ◽  
Alan Combs ◽  
Martin Samy
Keyword(s):  
International Standards ◽  
National Standards ◽  
The Other ◽  
Financial Ratios ◽  
Ratio Analysis ◽  
Leverage Ratio ◽  
Book Value ◽  
Lower Confidence ◽  
Extensive Analysis ◽  
Before And After

Adoption in 2005 of IAS/IFRS by Turkish listed companies resulted in changes in classification, valuation and disclosure of financial items. This paper makes accessible to non-Turkish speakers a detailed investigation of the results from previous ratio analysis studies identified by Balsari & Varan (Balsari & Varan, 2014), in addition to presenting a more extensive analysis than Cengiz (Cengiz, 2014). Eight financial ratios have been analysed before and after implementation of international standards. One set of results compares the periods 2002-2003 with 2005-2006; and the other 2004 with 2005. The companies investigated are substantially the same in both analyses, but different versions of national standards are compared against international standards. Significant differences in average Book Value of Equity per Share are found after implementation of international standards for both sets of comparisons; and for one set only, at a lower confidence level, significant differences are indicated in the leverage ratio. The major contribution of the paper is the analyses of the differences during the pre and post implementation of international standards.

scholarly journals The Performance of Two Anchor Domestic Malaysian Banks before and after Acquisition

2017 ◽  
Vol 10 (10) ◽  
pp. 156
Author(s):  
Jakpar S. ◽  
Tinggi M. ◽  
Chong W. T. ◽  
Johari A. ◽  
Myint K. T.
Keyword(s):  
Event Study ◽  
Abnormal Return ◽  
Time Lag ◽  
Financial Ratios ◽  
Event Window ◽  
Average Abnormal Return ◽  
Short Period ◽  
Before And After ◽  
The Difference ◽  
Research Period

This article is undertaken to assess the performance of domestic Malaysian banks before and after acquisition. This paper focuses on two pairs of anchor banks which merged and acquired other minor banks in Malaysia from year 2001 until 2013. The research period is 2 years before and 2 years after the acquisitions. The method being used in this research is financial ratios and event study. Nine selected financial ratios were used in this research to find the difference between pre and post acquisitions. Whereas event study is used to find the abnormal return, average abnormal return, cumulative abnormal return, and t-test hypothesis. The event window in this research is a total of 21 days before and after the acquisitions including the actual day of the event announcement. The results for this research indicate that there was improvement for Hong Leong Bank and EON Bank. RHB Bank on the other hand was outperforming by Bank Utama. There were limitation when carrying out this research such as difficulties to retrieve the needed annual report and historical price to conduct the investigation. The time lag on certain banks performance may need more time to see a better result while others may perform well in short period.

scholarly journals The impact of privatisation process on business performance of the selected companies in the Republic of Croatia

2019 ◽  
Vol 69 (6) ◽  
pp. 621-637
Author(s):  
Dijana Vuković ◽  
Ivana Mamić Sačer
Keyword(s):  
Business Performance ◽  
Financial Statements ◽  
Financial Ratios ◽  
State Budget ◽  
Research Results ◽  
Privatisation Process ◽  
Before And After ◽  
The Republic ◽  
The Individual ◽  
The Impact

Privatisation processes have begun in the last decades of last century. Many countries recognized the advantages of privatisation in the form of financial goals such as increasing state budget, lowering indebtedness and strengthening market economy. Furthermore, the presumption of privatisation is that private ownership is better for achieving higher profitability of a company. Financial statements are common expression tools for companies’ business performance and financial position. Since accounting information system is a system where business events should be recorded, main output of the system are basic financial statements. The main goal of this study was to investigate the impact of privatisation process on business performance on the example of the selected companies in the Republic of Croatia. For the purpose of the study, the theoretical analysis of privatisation effects on business performance was made. Other than that, the empirical analysis of the selected companies in Croatia was conducted. This analysis was performed in two ways. First, the analysis of the selected financial ratios before and after the privatisation process was done through quartile analysis. The observed financial ratios were gross profit margin, ROA, ROE, total assets turnover and total economy ratio. To gain the individual impact of the privatisation process a deeper analysis of the selected ratios was conducted on the same research sample. Research results based on quartile analysis indicated that there is a difference between profitability prior and after privatisation and the privatized companies are more successful than the observed state-owned companies. However, based on the individual analysis’ research results the hypothesis that privately owned companies are more successful than the state-owned companies is only partially confirmed.

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