scholarly journals The Impact of Human Resources on the Banking Sector Performance in Syria

2020 ◽  
Vol 4 (1) ◽  
pp. 58-64
Author(s):  
Kenan I. Alsayegh ◽  
Anas M. Z. Al-Haj Hussein ◽  
Ali H. Hatoum
Keyword(s):  
Human Resources ◽  
Financial Performance ◽  
Banking Sector ◽  
Financial Statements ◽  
Level Of Education ◽  
Private Banks ◽  
Sector Performance ◽  
The Impact ◽  
The Relationship ◽  
Comprehensive Study

This research deals with the relationship between some of the general characteristics of human resources in the Syrian banking sector, such as the level of education, training and experience, and the operational financial efficiency of this sector. The data for the human resources is collected from the employees of several private banks in Syria, then testing the relationship with the financial data derived from the annual financial statements published by those banks for year 2019, the same year of data collection. This study is the cornerstone of complementary studies, which is more specialized in the field of human resources and financial performance. The study concluded that there is no effect of the human resources efficiency on financial performance for year 2019, which raises the urgent need of conducting similar research for a range of years and more comprehensive study on the factors that effect financial performance whether in the Syrian market or other markets as a part of behavior analysis on financial market.

scholarly journals Impacto del gobierno corporativo en el valor de las empresas latinoamericanas: evidencia desde el MILA

2021 ◽  
Vol 12 (26) ◽  
pp. 73-82
Author(s):  
Sandra Milena Torres-Cano ◽  
Diego Andrés Correa-Mejía
Keyword(s):  
Corporate Governance ◽  
Panel Data ◽  
Financial Performance ◽  
Latin American ◽  
Data Model ◽  
Financial Statements ◽  
Panel Data Model ◽  
Performance Variables ◽  
The Impact ◽  
The Relationship

Corporate Governance is a mechanism that seeks to strengthen the control bodies and their efforts, by combining principles and techniques to invigorate the value of companies and generate confidence in investors and all Stakeholders. This research seeks to analyze the impact of corporate governance on the values of companies that belong to the Latin American Integrated Market (MILA). The financial statements of the 97 companies from the years 2012 to 2018 were analyzed using a statistical panel data model to establish the relationship between the corporate governance variables and the financial performance variables. Lastly, it is concluded that non-economic mechanisms such as the implementation of adequate control policies positively influence the value of companies and generate support for investors.

scholarly journals The Impact of Mergers and Acquisitions on Financial Performance of Banks in the Kingdom of Bahrain during 2004-15

2017 ◽  
Vol 9 (4) ◽  
pp. 34-45
Author(s):  
Bushra A. Abdulwahab ◽  
Subhadra Ganguli
Keyword(s):  
Financial Performance ◽  
Banking Sector ◽  
Global Financial Crisis ◽  
Financial Statements ◽  
Significant Difference ◽  
Before And After ◽  
Future Strategy ◽  
Rating Model ◽  
The Impact ◽  
Accounting Ratios

Following the 2007 global financial crisis, more than 15 M&A transactions took place among financial institutions in the kingdom of Bahrain. This paper evaluates the impact of M&As on the financial performance of four such deals between banks in Bahrain. Data was collected from financial statements of the banks and the Bankscope database during 2004–2015. 15 accounting ratios were applied to CAMEL Rating Model approach. Financial modelling with Excel has been applied to test for the significance of changes in the financial performance of the banks three years before and three years after mergers. No significant difference in the financial performance of the local banks between pre and post M&As in the kingdom of Bahrain was observed. No significant difference in the financial performance of the acquirer bank or the target bank was observed except Bahraini Saudi Bank (target bank) which showed significant improvement in the financial performance after the merger with acquirer bank namely Al Salaam Bank. No significant change in the overall CAMEL ratios was observed for all banks involved in the M&As in Bahrain during 2004-15. The study provides an empirical analysis of the M&As before and after the mergers which can serve as a basis for further evaluation of future strategy of the banking sector in the kingdom of Bahrain.

scholarly journals The Influence of the Banking Sector Functions on Economic Activity in Macedonia

2015 ◽  
Vol 62 (2) ◽  
pp. 208-221
Author(s):  
Elena Naumovska ◽  
Kiril Jovanovski ◽  
Gorgji Gockov
Keyword(s):  
Economic Growth ◽  
Banking Sector ◽  
Relative Importance ◽  
Basic Functions ◽  
Basic Purpose ◽  
The Subject ◽  
Sector Performance ◽  
The Republic ◽  
The Impact ◽  
The Relationship

Abstract The subject of this paper is the way in which the banking sector in Macedonia contributes to the economic growth by performing five basic functions: savings mobilization, risk diversification, resource allocation, corporate control and easing exchange. The basic purpose of this paper is, through assessment of the relative importance of each of the functions of the banking sector and analysis of the relationship existing between the banking sector intermediation and economic growth (as measured by GDP) to investigate the impact of the banking sector on the real sector performance in the Macedonia. According to the obtained results the paper provides conclusions for opportunities and directions for increasing the efficiency of the banking sector in the Republic of Macedonia.

scholarly journals The impact of corporate governance on Turkish banking sector during economic crisis: The test of instrumental stakeholder theory

2011 ◽  
Vol 8 (3) ◽  
pp. 28-41
Author(s):  
Suleyman Gokhan Gunay ◽  
Mustafa Heves
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Economic Crisis ◽  
Stakeholder Theory ◽  
Banking Sector ◽  
Return On Equity ◽  
Average Return ◽  
Governance Model ◽  
The Impact ◽  
The Relationship

The aim of this paper is to show the relationship between corporate governance and bank financial performance during economic crisis. In other words, a stakeholder governance model is developed in order to test the instrumental stakeholder theory during economic crisis. It is found that the average return on equity for the group of banks that use stakeholder governance model is approximately 70% higher than the group of banks that use stockholder governance model in Turkey during the economic crisis period (2007-2009). These findings show the importance of stakeholder governance model during the economic crisis. In other words, it is found that banks immunized themselves against the effects of economic crisis in terms of their financial performance

scholarly journals The Impact of Financial Performance on Corporate Social Responsibility: An Empirical Analysis of Conventional and Islamic Banks of Pakistan

2018 ◽  
Vol 2 (2) ◽  
pp. 01-18
Author(s):  
Ummara Fatima ◽  
Uzma Bashir
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Banking Sector ◽  
Annual Reports ◽  
Islamic Banks ◽  
Conventional Banks ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

The study explores how financial performance (FP) affects the corporate social responsibility (CSR) of the banking sector of Pakistan. Further, it also elaborates the comparison between FP and CSR of Islamic and conventional banks of Pakistan. The study is based on the annual reports of banks listed at Pakistan Stock Exchange (PSE) for the years 2010-2016. The study used several panel data diagnostic tests and three regression models to check the relationship between FP and CSR of Islamic and conventional banks of Pakistan, while taking leverage and size as control variables. The results indicate that in case of conventional banks the relationship between ROE and CSR is negative. Here, the results are consistent with the agency theory which states that investment in CSR related activities is a waste of resources. While return on asset (ROA) is depicting negative and insignificant relationship with CSR, which depicts that FP does not have any impact on the investment in CSR initiatives. In the case of Islamic banks, the relationship between return on equity (ROE) and CSR is positive and significant. Here, the results support social contract and stakeholder theories. The research has important practical consequences that will help the banking industry managers to adopt optimal investment strategies about CSR related activities. The study provides guidelines to conventional banks to invest more in CSR in the same way Islamic banks are doing. The findings of the study lay some foundations upon which a more detailed analysis of CSR of banks could be based.

The Impact of Corporate Social Responsibility (CSR) on Bank Reputation and Financial Performance (Case study: Iranian banks)

2020 ◽  
Vol 1 (1) ◽  
pp. 1-6
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Banking Sector ◽  
Positive Impact ◽  
Financial Institution ◽  
Private Banks ◽  
Corporate Social ◽  
The Impact

Banks and financial institutions play a significant role in the economy by facilitating the transfer of resources between lenders and borrowers. This article is an endeavor to map the corporate social responsibility (CSR) practices of major players in the Iranian banking sector and to find out the impact of such practices on their performance and image. This study examines the impact of CSR on bank reputation and financial performance. This research is based on local sample of 24 private banks and financial institution in Iran. We use a questionnaire for assessing reputation and for assessing performance we check bank income by their annual statements. The main hypotheses of research show the positive relationship between these indicators. The findings of study suggest that banks in Iran have increased their CSR activities, which also have a positive impact on performance of the business, apart from improving their reputation and goodwill.

scholarly journals The impact of SFAS 157 on fair value accounting and future bank performance

2020 ◽  
Vol 28 (4) ◽  
pp. 739-757
Author(s):  
Dimu Ehalaiye ◽  
Mark Tippett ◽  
Tony van Zijl
Keyword(s):  
Financial Performance ◽  
Predictive Value ◽  
Financial Statements ◽  
Fair Value ◽  
Cash Flows ◽  
Content Type ◽  
Sfas 157 ◽  
Future Performance ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this paper is to investigate whether levels-classified fair values of US banks based on SFAS 157: Fair Value Measurements, as recognised in the quarterly financial statements of the banks over the period from 2008 until 2015, have predictive value in relation to the banks’ future financial performance measured by operating cash flows and earnings over a three-quarter horizon period. In addition, we consider whether the global financial crisis (GFC) impacted the relationship between SFAS 157–based levels‐classified fair values and bank future financial performance. Design/methodology/approach We develop hypotheses connecting the net levels-classified bank fair values based on SFAS 157 with banks’ future financial performance. We test the hypotheses by estimating three-period quarters’ ahead forecasting models. We also use these models to test for the impact of the GFC on the relationship between the fair values and future financial performance. Findings Our findings suggest that the levels-classified net fair values based on SFAS 157 have predictive value in relation to future cash flows for banks. There is significant variation, across the levels, in the predictive value of levels-classified net fair values for future performance. Our findings indicate that the GFC has limited impact on the predictive value for cash flows, but the GFC had a significant adverse impact on earnings, and, with allowance for the effect of the GFC, the Level 2 net fair values have predictive value for the future earnings. Originality/value The study provides the first direct empirical evidence on the relationship between the SFAS 157 levels-classified quarterly bank fair values recognised in publicly available financial statements and banks’ future performance. Our results are consistent with the findings from earlier research (Ehalaiye et al., 2017) using annual data disclosed in the supplementary notes to the financial statements of US banks based on SFAS 107. The study, makes a significant contribution to the question of frequency of reporting and to the disclosure vs recognition debate. The study has implications for policy makers, regulators and accounting standards setters such as the Securities and Exchange Commission and the Financial Accounting Standards Board in evaluating the use of fair value measurement in financial reporting.

scholarly journals The Impact of HRM Practices on Organizational Financial Performance of Banking Sector of Pakistan

2021 ◽  
Vol 9 (2) ◽  
pp. 125-139
Author(s):  
Jehanzaib Ali ◽  
◽  
Arqum Moqeet ◽  
Shafaq Jehanzaib ◽  
◽  
...  
Keyword(s):  
Financial Performance ◽  
Organizational Support ◽  
Banking Sector ◽  
Hrm Practices ◽  
Hr Practices ◽  
Short And Long Term ◽  
Mediating Factor ◽  
The Impact ◽  
The Relationship

This research comprehensively assessed the relation between framework of human resource management (HRM) practices and organizational financial performance. The results based on a sample of banks of Pakistan demonstrate that these practices have a monetarily and measurably huge effect on financial performance of organization in short and long term. Information was gathered through a questionnaire survey and tested on random sample of 120 bank employees in Pakistan. The effect of HR practices on financial performance of association is to a limited extent dependent upon their interrelationships. The mediating model is applied where the perceived organizational support is the mediating factor among the independent variables HR practices and dependent variable the financial performance of firm. The investigation demonstrates the relationship on the information gathered by the surveys using Statistical techniques, i.e. correlation and regression. The study concluded that all tested variables have a positive relation and impact on financial performance of banks. Towards the end, the research challenges are presented to mainstream researchers and future patterns are also enlisted.

scholarly journals INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE: BANKS’ RISK AS THE MEDIATING VARIABLE

2020 ◽  
Vol 22 (1) ◽  
pp. 21-32
Author(s):  
Anastasia Dian Cahyaningrum ◽  
Apriani Dorkas Rambu Atahau
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Liquidity Risk ◽  
Sampling Technique ◽  
Financial Statements ◽  
Research Data ◽  
Partial Least Square ◽  
Least Square ◽  
The Impact ◽  
The Relationship

This study seeks to investigate the impact of intellectual capital on banks’ financial performance with banks’ risks as the intervening variable. By using the purposive sampling technique, we selected 30 sample firms from publicly listed Indonesian banks in 2015–2017. This study generated the research data from banks’ financial statements in those years. We then analyzed our data by using the Partial Least Square. The results demonstrate that banks’ risks do not mediate the relationship between intellectual capital and banks’ financial performance. Meanwhile, intellectual capital negatively affects operational risk and market risk. In addition, credit risk negatively affects banks’ financial performance, and liquidity risk negatively affects banks’ financial performance. Lastly, intellectual capital does not affect banks’ financial per­form­ance.

scholarly journals Financial Assessment of Public and Private Banks in India

2015 ◽  
Vol 2 (3) ◽  
pp. 228-235 ◽  
Author(s):  
Swaricha Johri ◽  
Manjeet Singh
Keyword(s):  
Financial Performance ◽  
Commercial Banks ◽  
Banking Sector ◽  
Financial Statements ◽  
Capital Adequacy ◽  
Public And Private ◽  
Financial Assessment ◽  
Private Banks ◽  
Intermediary Role ◽  
Better Than

The banking sector is the backbone of the economy and plays an important financial intermediary role, their health is very critical to the health of the general economy at large. In order to ensure a healthy, solid and stable banking sector, the banks must be analyzed and evaluated in a way that will allow the smooth correction and removal of the potential vulnerabilities. The present study is done with the objective to analyze the financial performance of the commercial banks in India. CAMEL Approach is applied to evaluate the financial performance of SBI and ICICI bank. Based on the set of indicators as defined by CAMEL framework the financial performance is being evaluated with the help of various ratios. Comparison of financial performance was done by applying Independent sample t- test. The study concluded that ICICI bank is more efficient in terms of capital adequacy and can resists risk more effectively that SBI. The financial statements of SBI & ICICI bank from the period of 2009-10 to 2013-14 have been analyzed for the purpose of the study. Whereas SBI's earning capabilities are far better than ICICI. More or less both banks are carrying on their operations effectively.Int. J. Soc. Sci. Manage. Vol-2, issue-3: 228-235 DOI: http://dx.doi.org/10.3126/ijssm.v2i3.12417   

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