Income statement and balance sheet, commercial banks, percentages: Portugal

2012 ◽  
Keyword(s):  
Commercial Banks ◽  
Balance Sheet ◽  
Income Statement

scholarly journals 61 Pengaruh Dana Pihak Ketiga (DPK) dan Biaya Operasional Pendapatan Operasional (BOPO) terhadap Return On Asset (ROA) (Studi Kasus Pada Bank Umum Swasta Nasional Devisa yang Terdaftar di BEI)

2017 ◽  
Vol 7 (1) ◽  
Author(s):  
Wati Aris Astuti
Keyword(s):  
Commercial Banks ◽  
Stock Exchange ◽  
Balance Sheet ◽  
Third Party ◽  
Test Statistic ◽  
Operating Income ◽  
The Third ◽  
Income Statement ◽  
Verification Methods ◽  
The Third Party

This study aims to determine the development of the Third Party Funds, thedevelopment of Operating Expenses to Operating Income and the development ofReturn on Assets, as well as to determine whether the Third Party Funds significantlyinfluence whether the Return on Assets and Operating Expenses Operating Incomesignificantly affects the Return On Asset. The population used in this study is theForeign Exchange Commercial Banks listed in Indonesia Stock Exchange. The sampleused is the annual financial statement of the balance sheet and income statement ofthe 6 banks 2008-2013. The sample using purposive sampling method. The method used in thisresearch is descriptive and verification methods. The test statistic used is multiplelinear regression analysis, hypothesis testing with the help of application program IBMSPSS 20.0.The results showed that the Third Party Funds significantly influence the Returnon Assets and Operating Expenses to Operating Income significantly influence theReturn on Assets at the Foreign Exchange Commercial Banks listed in Indonesia StockExchange.

scholarly journals Does Model Reflect on Reality? Exploring Beneish M Score on Selected Private Commercial Banks in Nepal

2021 ◽  
Vol 14 (1) ◽  
pp. 18-28
Author(s):  
Santosh Gyawali
Keyword(s):  
Commercial Banks ◽  
Balance Sheet ◽  
Threshold Value ◽  
Financial Statement ◽  
Secondary Source ◽  
Manufacturing Companies ◽  
Stock Market Return ◽  
Income Statement ◽  
Score Model ◽  
The Given

This research explores if possible fraudulent financial statement is present in private commercial banks in Nepal. This study examines the viability of Beneish M-score model in detecting probable earning manipulation considering the sample of 16 private commercial banks including the joint ventures. The published annual report (income statement and balance sheet) of the year 2018 and 2019 of respective banks are used as a secondary source of information. This research employs Beneish M-score equation and threshold value -2.22 as keys to analysis. The result shows even four banks are engaging in income manipulation, the Beneish model cannot identify the deception on the financial statement. Though the given model is suggested for manufacturing companies, the researcher has used it to explore the Banks—this is the limitation of this research. Further investigation of these tools combined with other fraud detection models is suggested to discover financial manipulation and relationship with the stock market return.

scholarly journals The Extent of Disclosure of Different Components of Disclosure Index: A Study on Commercial Banks in Bangladesh

2015 ◽  
Vol 4 (2) ◽  
pp. 100-110 ◽  
Author(s):  
Taposh Kumar Neogy ◽  
Alim Al Ayub Ahmed
Keyword(s):  
Commercial Banks ◽  
Balance Sheet ◽  
Annual Reports ◽  
Corporate Structure ◽  
Income Statement ◽  
Significant Difference ◽  
Accounting Policy

This discussion highlights the disclosure score of different components of disclosure index of the selected state-owned commercial banks in Bangladesh. The annual reports of the selected commercial banks were analyzed to determine the extent of disclosure score of different components of disclosure index which contained the items of information included in the disclosure index of the selected commercial banks during the period under study. An index of disclosure has constructed less than seven heading to measure the extent of disclosure score of different components of disclosure index such as company profile items, corporate structure items, accounting policy items, balances sheet assets items, balance sheet liabilities items, income statement debit items and income statement credit items. This study shows that the disclosure score of different components of disclosure index is satisfactory and there was significant and non significant difference in disclosure score of different components of disclosure index between the selected state-owned commercial banks in different years.  

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL BERDASARKAN MODEL ACCRUAL BASIS DAN CASH BASIS

2019 ◽  
Vol 11 (1) ◽  
pp. 25
Author(s):  
Yuni Maharani ◽  
Didin Hafidhuddin ◽  
Hendri Tanjung
Keyword(s):  
Financial Performance ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Balance Sheet ◽  
Rating System ◽  
Large Bank ◽  
Income Statement ◽  
Productive Assets ◽  
Cash Basis ◽  
Better Than

Bank credibility could be seen from its financial performance both of the large Islamic bank and Comercial bank. This research aims to know financial performance of seven bank both of the large bank in Indonesia, Syariah Bank ang Conventional Bank for period 2012. This research using comparative strategies and techniques analysis using descritive analysis. The data collected are the balance sheet, income statement and cash flow statement published by Bank Indonesia. While the value of the credit for the measurement of soundness is calculated using CAMEL ratios that include aspects of capital, productive assets, management, earnings and liquidity. The preparation, calculation and grouping adapted to Bank Indonesia. Regulation No.6/10/PBI/2004 dated 12 April 2004 concerning the Rating System for Commercial Banks. This research tried to compare results between aspect financial (CMEL)and statistik methode using acrual basis and cash basis with� discriminant analysis at spss. The result of this research both of the calculating using CAMEL� and analysis statistik with acrual basis and cash basis are the same result, that the commercial bank have a good value better than syariah bank at period 2012.

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