scholarly journals The Effect of Disclosure and Transparency Criteria In Saudi Banks on The Financial Ratios Indicators

2019 ◽  
Vol 25 (116) ◽  
pp. 290-303
Author(s):  
Mohammad Kamal Kamel Afaneh
Keyword(s):  
Performance Indicators ◽  
Banking Sector ◽  
Saudi Arabian ◽  
Financial Statements ◽  
Monetary Authority ◽  
Financial Indicators ◽  
Return On Assets ◽  
Time Period ◽  
Before And After ◽  
The Impact

The study aimed to measure the effect of applying the disclosure and transparency standards criteria adopted by the Saudi Arabian Monetary Authority on improving performance indicators in the Saudi banking sector, by measuring the extent of the impact of the bank's financial indicators represented by liquidity, profitability and return on assets in Saudi banks by applying the criteria of disclosure and transparency, which is one of the Main principles in the list of governance, which was approved by the Saudi Arabian Monetary Authority. The analytical approach was followed to achieve the goal of the study, as the financial statements of Saudi banks were analyzed during a period of 8-year to test four hypotheses related to measuring the presence of statistically significant differences between the performance indicators of banks before and after applying the disclosure and transparency standards imposed on Saudi banks. The results of the research confirmed the existence of an inverse relationship between the bank’s liquidity and the percentage of Saudi banks ’profits. The more liquidity, the lower the profitability level of banks, which indicates that the high liquidity in Saudi banks has led to a low profitability in this time period, and the study recommended that The need to pay attention to the concept of disclosure and transparency among all related parties in Saudi banks, and banks should find a balance between liquidity and profitability  

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 INTEREST-FREE BANKING'S AND CONVENTIONAL BANKING'S ATTITUDES AGAINST FINANCIAL CRISES: THE CASE OF TURKEY

2015 ◽  
Vol 3 (1) ◽  
Author(s):  
Mustafa CANBAZ
Keyword(s):  
Financial Crisis ◽  
Banking Sector ◽  
Global Financial Crisis ◽  
Financial Statements ◽  
Financial Indicators ◽  
Sound Structure ◽  
Before And After ◽  
Restructuring Process ◽  
The Global Financial Crisis ◽  
Important Progress

Following the financial crisis in 2001, Turkish banking sector started a ‘restructuring’ process. This led to recovery of the damage caused by the crisis and, despite the significant decrease in number of the banks, the banking sector gained quite a sound structure. This imrpovement allowed it to remain strong against the global financial crisis that took place after 2007 and caused important progress for many financial indicators, in particular the deposits and loans. Interest- free banking, which has been operating in form of participation bank through the profit and loss sharing system since 2005, become a competitor, in a different aspect, to deposit banks, an important part of the conventional banking. This study compares attitudes of the Participation Banks and the Deposit Banks against their customers before and after the crisis, in light of the financial indicators from the financial statements. The analysis concludes that Particpiation Banksa re significantly different from Deposit Bank in aspect of 'acticity ratios', which are based on the main areas of activity.

scholarly journals INTEREST-FREE BANKING'S AND CONVENTIONAL BANKING'S ATTITUDES AGAINST FINANCIAL CRISES: THE CASE OF TURKEY

2015 ◽  
Vol 3 (1) ◽  
Author(s):  
Mustafa CANBAZ
Keyword(s):  
Financial Crisis ◽  
Banking Sector ◽  
Global Financial Crisis ◽  
Financial Statements ◽  
Financial Indicators ◽  
Sound Structure ◽  
Before And After ◽  
Restructuring Process ◽  
The Global Financial Crisis ◽  
Important Progress

Following the financial crisis in 2001, Turkish banking sector started a ‘restructuring’ process. This led to recovery of the damage caused by the crisis and, despite the significant decrease in number of the banks, the banking sector gained quite a sound structure. This imrpovement allowed it to remain strong against the global financial crisis that took place after 2007 and caused important progress for many financial indicators, in particular the deposits and loans. Interest- free banking, which has been operating in form of participation bank through the profit and loss sharing system since 2005, become a competitor, in a different aspect, to deposit banks, an important part of the conventional banking. This study compares attitudes of the Participation Banks and the Deposit Banks against their customers before and after the crisis, in light of the financial indicators from the financial statements. The analysis concludes that Particpiation Banksa re significantly different from Deposit Bank in aspect of 'acticity ratios', which are based on the main areas of activity.

scholarly journals The Impact of Privatization in Economic Performance: A Study in Brazilian Companies Large

2013 ◽  
Vol 12 (3) ◽  
pp. 183-211
Author(s):  
Vanessa Ingrid da Costa Cardoso ◽  
Anna Beatriz Grangeiro Ribeiro Maia ◽  
Sandra Maria dos Santos ◽  
Francisco De Assis Soares
Keyword(s):  
Economic Performance ◽  
Performance Indicators ◽  
Economic Value ◽  
Value Added ◽  
Return On Assets ◽  
Return On Equity ◽  
Descriptive Research ◽  
Before And After ◽  
Market Value Added ◽  
The Impact

Privatizations have an important role in the Brazilian media, representing opportunities and challenges on the financial market and the target of many investors and other stakeholders. This study includes the privatization’s concept from the neoclassical current, that the primary goals of companies is get and improve benefits and returns to their owners. Therefore, this study aims to analyze the behavior of the economic performance of Brazilian companies before and after the privatization. Then, was done a documentary and bibliographical research, beyondan exploratory and descriptive research, with quantitative analysis. The sample consisted of eight Brazilian companies privatized in the period from 1990 to 2005, outside the financial sector. Four performance indicators were analyzed two years before and two years after the privatization of companies: Economic Value Added (EVA), Market Value Added (MVA), Return On Assets (ROA) and Return On Equity (ROE). From the results it was found that the companies had higher economic performance after the privatization. This results corroborated with other studies.

scholarly journals INTEREST-FREE BANKING'S AND CONVENTIONAL BANKING'S ATTITUDES AGAINST FINANCIAL CRISES: THE CASE OF TURKEY

2015 ◽  
Vol 3 (1) ◽  
pp. 88-122
Author(s):  
Mustafa CANBAZ ◽  
Emre ÇEVİK
Keyword(s):  
Financial Crisis ◽  
Banking Sector ◽  
Global Financial Crisis ◽  
Financial Statements ◽  
Financial Indicators ◽  
Sound Structure ◽  
Before And After ◽  
Restructuring Process ◽  
The Global Financial Crisis ◽  
Important Progress

Following the financial crisis in 2001, Turkish banking sector started a ‘restructuring’ process. This led to recovery of the damage caused by the crisis and, despite the significant decrease in number of the banks, the banking sector gained quite a sound structure. This imrpovement allowed it to remain strong against the global financial crisis that took place after 2007 and caused important progress for many financial indicators, in particular the deposits and loans. Interest- free banking, which has been operating in form of participation bank through the profit and loss sharing system since 2005, become a competitor, in a different aspect, to deposit banks, an important part of the conventional banking. This study compares attitudes of the Participation Banks and the Deposit Banks against their customers before and after the crisis, in light of the financial indicators from the financial statements. The analysis concludes that Particpiation Banksa re significantly different from Deposit Bank in aspect of 'acticity ratios', which are based on the main areas of activity.

scholarly journals Assessing the impact of case mobility: issues and recommendations from Greece

2021 ◽  
Vol 68 (1) ◽  
pp. 1-12
Author(s):  
Athanasios Thanos Giannopoulos
Keyword(s):  
Performance Indicators ◽  
Evaluation Framework ◽  
Transport Systems ◽  
Intelligent Transport Systems ◽  
Intelligent Transport ◽  
Before And After ◽  
Mobility Matrix ◽  
Living Labs ◽  
The Impact ◽  
The City

AbstractThis paper is concerned with the assessment of future applications of CASE (Co-operative, Autonomous, Shared, and Electric) mobility—a term that is also taken to include the more traditionally known applications of ITS (Intelligent Transport Systems). It sets the objective of making such assessments more holistic and horizontal in nature because future CASE mobility applications will include many technologies and service concepts as an integrated whole serving specific mobility objective. Traditional evaluation methodologies will therefore have to be modified to account for this situation, and to this end, the paper focuses on assessing and adapting such “traditional” methodologies. It draws from the experience gained in Greece in the last decade when a substantial number of ITS applications were implemented and assessed, especially in the second largest urban area of the country, the city of Thessaloniki (part of the EU’s European Network of Living Labs). Four basic methodologies are selected: the use of KPIs (Key Performance Indicators), focused interviews, the CMME (CASE Mobility Matrix Evaluation), and the use of safety audits before and after the CASE mobility application. For the first three, the paper suggests specific indicators and/or content. It also gives an example of the use of CMME based on a use case from Thessaloniki. The contents and recommendations of this paper provide a better understanding of the emerging situation as regards CASE mobility applications and point to the need for establishing a timely and comprehensive CASE mobility evaluation framework at both national and European levels, for future implementations.

The Impact of Liquidity on Islamic Banks Profit:  A Study on A Sample of Saudi Islamic Banks for the period 2013-2018: أثر السيولة في ربحية المصارف الإسلامية: دراسة عينة من المصارف الإسلامية السعودية للفترة الزمنية 2013-2018م

2020 ◽  
Vol 4 (14) ◽  
Author(s):  
Haifa Saleh Al-Akel, Najla Ibrahim Abdulrahman
Keyword(s):  
Analytical Methods ◽  
Financial Statements ◽  
Scientific Journals ◽  
Islamic Banks ◽  
Analytical Methodology ◽  
Positive Effects ◽  
Time Period ◽  
Index Level ◽  
The Impact ◽  
Index Effect

This research aimed to study the effect of Liquidity on Saudi Islamic banks profitability, to achieve the goals of the research, the researcher has determined a sample of Saudi Islamic banks, the sample included Al-Rajhi, Al-Inma and Al-Bilad, the research focuses on the time period 2013-2018. The research used a descriptive methodology for the theoretical part by gathering previous studies, studies and scientific journals, for the applied part, the research used an analytical methodology by collecting financial statements of the study sample to use these data for hypothesis tests using statistical analytical methods, the results show that there is a statistically index effect on the index level (0.05) of the Liquidity ratio on the return of assets index in Saudi banks, they also show that the liquidity is inversely proportional to the return. The research recommended that Islamic banks should expand their services and attract depositors to take advantage with them in investment operations, This will make positive effects on their profits, in addition to that, Islamic banks administrations have to evaluate Liquidity risks continuously to deal with surplus and deficit.

scholarly journals The Impact of Accounting Conservatism on Corporate Performance Indicators in Egypt

2019 ◽  
Vol 14 (10) ◽  
pp. 1
Author(s):  
Hanaa A. El-Habashy
Keyword(s):  
Performance Indicators ◽  
Corporate Performance ◽  
Positive Impact ◽  
Accounting Conservatism ◽  
Return On Assets ◽  
Return On Equity ◽  
Accounting Performance ◽  
Conservative Accounting ◽  
The Impact ◽  
Positive Effect

This study aims to investigate the impact of conservative accounting on corporate performance indicators of Egyptian firms. A sample of balanced data for the 40 most active non-financial companies was collected in the period 2009-2014 to test hypotheses. Panel regression models were used for data analysis. Givoly & Hayn (2000) indicator is used as a benchmark for measuring accounting conservatism. The corporate performance indicators used in this study are return-on-assets (ROA) and return on equity (ROE) representing accounting performance measures, as well as Tobin’s Q which measures market performance. The results of the research show that accounting conservatism has a significant positive impact on corporate performance indicators. This reflects the positive effect of corporate performance on shareholders that leads to a strong corporate financial position. To the best of our knowledge, no study has been conducted in Egypt as an emerging economy.

scholarly journals The impact of the financial crisis on earnings management: Empirical evidence from Italian and Spanish listed companies

2019 ◽  
Vol 16 (2) ◽  
pp. 121-130 ◽  
Author(s):  
Francesco De Luca ◽  
Francesco Paolone
Keyword(s):  
Financial Crisis ◽  
Financial Markets ◽  
Performance Indicators ◽  
Listed Companies ◽  
Publicly Traded ◽  
Publicly Traded Companies ◽  
Time Period ◽  
Security Offerings ◽  
The Impact ◽  
Giving Bad News

Our study adopts a reliable and widely acknowledged model to detect accounts manipulation in order to assess the impact of the financial crisis on Italian and Spanish listed companies’ propensity to manage their earnings. The analysis is conducted on 565 publicly traded companies on the Italian and Spanish financial markets during the time period 2005-2013. We find a lower propensity to manipulate earnings in both countries during the pre-crisis period (2005-2008) as suggested by a decrease in the number of high-risk manipulators until 2008 included. With the spread of the financial crisis, companies become more manipulators. We believe that the reason for this is to avoid giving bad news to markets, investors, and lenders after that the crisis may have impacted too negatively on firms’ performance indicators and financial equilibrium. Our empirical results provide various implications for further studies related to managements’ incentives concurrently with security offerings.

scholarly journals The Impact of Corporate Governance on Profitability of Conventional Banks Operating in Pakistan

2020 ◽  
Vol 1 (4) ◽  
pp. 260-267
Author(s):  
Hafiz Muhammad Naveed ◽  
Shoaib Ali ◽  
Yao Hongxing ◽  
Saqib Altaf ◽  
Jan Muhammad Sohu
Keyword(s):  
Corporate Governance ◽  
Commercial Banks ◽  
Banking Sector ◽  
Board Independence ◽  
Return On Assets ◽  
Board Size ◽  
Return On Equity ◽  
Board Directors ◽  
Conventional Banks ◽  
The Impact

The key purpose of present research study to examine the association among corporate governance and profitability banks in developing counties. For such primary objective, annually based data collected from 2004 to 2016. The data taken from annual financial reports which issued by conventional banks.  We have used ADF (Augmented Dickey Fuller) test to examine the unit-root of variables. Moreover, the multiple linear regression utilized for hypothetical estimation. The results indicates that corporate governance and conventional banks profitability of Pakistan are bidirectional (positive-negative) associated to each other. In addition, the board size (Board Directors) is negatively associated with Return on assets and return on equity of banks. Similarly, the board independence (Insider-Outsider Board Directors) is positively influenced to return on assets and return on equity of conventional banks of Pakistan. The overall findings shows that board size and board independence are highly associated with return on equity than return on assets. Moreover, banking sector in developing countries the board size should contain on appropriate strength and acquire more professional and qualified staff. An optimal number of directors in a board size there is a need of commercial banks as to increase the profitability. To enhance the investors’ confidence with the bank there is also a need of the commercial banks to increases the board independency.

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