scholarly journals Comparison of Financial Performance Private Commercial Bank in Pakistan

2020 ◽  
Vol 5 (2) ◽  
pp. 5-17
Author(s):  
Muhammad Baqir ◽  
Sajid Hussain ◽  
K. M. Anwarul Islam ◽  
Rashid Waseem
Keyword(s):  
Economic Development ◽  
Financial Performance ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Financial Analysis ◽  
Bank Performance ◽  
Final Report ◽  
Main Theme ◽  
Ratio Analysis ◽  
Financial Indicators

Commercial banks play an important role for the purpose of sustainable economic development in a country. This paper main theme to presents the comparison of financial performance between private commercial banks in Pakistan during the period of 2015–2019 by using the method of ratio analysis and some other financial indicators. Fourteen Commercial banks out of fifteen banks are selected for comparison of financial analysis. Due to the unavailability of data, the remaining one bank is not chosen for study because, yet they did not publish their final report in 2019. The data of ratio analysis was captured by using the final report of commercial banks, which are available on the bank's official websites. This study provides information about the different ratios which directly impact on bank performance.

scholarly journals A STUDY OF TOP 3 PUBLIC SECTOR COMMERCIAL BANKS USING CAMEL MODEL

2021 ◽  
pp. 12-24
Author(s):  
Ratish Kumar Jha ◽  
Prachi Pandey ◽  
Md.Sharique Imroze ◽  
Amit Patel
Keyword(s):  
Economic Development ◽  
Public Sector ◽  
Financial Performance ◽  
Commercial Banks ◽  
Ratio Analysis ◽  
Statistical Tool ◽  
Developing Nation ◽  
Secondary Sources ◽  
The Third

The consistent and efficient functioning of the PSU bank is very significant to pace up the economic development of a developing nation. In the present study, an attempt has been made to assess the performance of the three largest PSU banks of India - SBI, PNB & BOB. The necessary data of 5 years (from 2015-16 to 2019-20) are collected from the secondary sources and the CAMEL model is used to evaluate the performance further, the statistical tool ANOVA is applied to test the hypothesis. The analysis disclosed that the SBI topped the chart while the BOB and the PNB secured the second and the third position respectively. KEYWORDS: CAMEL Model, Ratio Analysis, Public Sector Bank, Financial Performance, Commercial Banks

Analisis Kinerja Keuangan Bank Umum Syariah Melalui Pendekatan Islamicity Performance Index

2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Safaah Restuning Hayati ◽  
Mutiah Hanifah Ramadhani
Keyword(s):  
Financial Performance ◽  
Commercial Bank ◽  
Performance Index ◽  
Commercial Banks ◽  
Secondary Data ◽  
Sampling Technique ◽  
Descriptive Research ◽  
Index Approach ◽  
Principles Of Justice ◽  
Quantitative Descriptive

This study aims to determine how the financial performance of Islamic commercial banks in Indonesia through the islamicity performance index approach for the period 2013-2017, by the principles of justice, halalness, and purification. This study using quantitative descriptive research. The number of banks sampled are five Islamic commercial banks in Indonesia that have been selected, through a purposive sampling technique first. These banks are BRI Syariah, BNI Syariah, Mandiri Syariah, BCA Syariah, and Victoria Syariah. The type of data used is secondary data taken from the financial statements of each islamic commercial bank that is sampled. Through the islamicity performance index approach, the results of this study indicate that the financial performance of islamic commercial bank is unsatisfactory, based on the average of the variables that have been processed in accordance with predicate valuation standards.

Do firm-specific risks affect bank performance?

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ahmed Imran Hunjra ◽  
Asad Mehmood ◽  
Hung Phu Nguyen ◽  
Tahar Tayachi
Keyword(s):  
Financial Performance ◽  
Commercial Banks ◽  
Negative Impact ◽  
Generalized Method Of Moments ◽  
Bank Performance ◽  
Content Type ◽  
Nonperforming Loans ◽  
Operational Risks ◽  
Bank Managers ◽  
The Impact

PurposeThe authors examine the impact of credit, liquidity and operational risks on the financial performance of commercial banks of South Asia.Design/methodology/approachData are extracted from DataStream of 76 commercial banks of four countries, i.e. Pakistan, India, Bangladesh and Sri Lanka for the period 2009–2018. The generalized method of moments (GMM) is used to analyze the results.FindingsAll three risks are significantly associated with financial performance. The authors find that Z-score positively affects the bank performance, whereas the nonperforming loans (NPLs) ratio has a negative impact on financial performance of bank. Liquidity risk analyses show the current and loan-to-deposit (LTD) ratios positively and negatively, respectively, affect financial performance. While operational risk positively affects financial performance. The authors further present the significant effects of joint occurrence of credit and liquidity risks on financial performance.Practical implicationsFor managing credit risk, banking management should ensure the policies for granting loans and timely reimbursement of the loan installments from customers. Bank managers should regularly monitor the liquidity position by maintaining the necessary levels of loans and deposits. Management should retain a healthy capital charge to meet operational risks.Originality/valueCredit, liquidity and operational risks are considered the most important categories of risk which are faced by financial institutions. To the best of the authors’ knowledge, this is the first study which investigates the impact of these risks on banks’ financial performance in selected South Asian countries. The results of this study have relevance and probable generalizability about the impact of risks on the performance of banks in emerging markets.

scholarly journals Comparative Financial Analysis of Conventional and Islamic Banks of Developing Countries

2020 ◽  
Vol 3 (4) ◽  
Author(s):  
Md. Abdul Halim* (Corresponding Author) ◽  
Md. Nazmul Islam (Corresponding Author) ◽  
Abdul Gaffar Khan
Keyword(s):  
Policy Implementation ◽  
Financial Performance ◽  
Commercial Banks ◽  
Financial Analysis ◽  
Islamic Banks ◽  
Good Position ◽  
Insurance Premiums ◽  
Efficiency And Effectiveness ◽  
The Cost ◽  
Conventional And Islamic Banks

This study investigated the financial performance of Bangladesh's State-Owned Commercial Banks, Islami Shariah Based Private commercial Banks and Conventional Private Commercial Banks over 12 years from 2006 to 2017. The objective of this study is to find out the financial performance of a bank based on CAMEL indicators. The finding of this study is that Islami Shariah Based Private commercial Banks and Conventional Private Commercial Banks has a good position than State-Owned Commercial Banks. Specific, Pubali Bank Limited, Standard Bank Limited, Prime Bank Limited, City Bank Limited and Al-Arafah Islami Bank Limited are in the best position in Bangladesh under this study. We also found that the performance of State-Owned Commercial Banks is not good. This study gives a policy implementation according to results. 1. State-Owned Commercial Banks should restructure the infrastructure. 2. It needs more emphasis on efficiency and effectiveness to control the cost and loan investment. 3. It will be required to pay more in insurance premiums. 4. It should be born in mine, for higher rating banks. We suggest to a higher number of rating banks that it’s hinders a bank's ability to expand by investing, consolidating, or adding more branches. We also suggest to all lower rating banks. The institutions with a poor rating will be required to pay more in insurance premiums.

scholarly journals Pengaruh Islamic Corporate Governance dan Islamic Social Reporting terhadap Kinerja Keuangan Bank Syariah di Indonesia

2021 ◽  
Vol 1 (1) ◽  
pp. 11-20
Author(s):  
Ibnu Trilaksono ◽  
◽  
Agrianti Komalasari ◽  
Chara Pratami Tidespania Tubarad ◽  
Yuliansyah Yuliansyah ◽  
...  
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Commercial Bank ◽  
Banking Sector ◽  
Stock Exchange ◽  
Social Reporting ◽  
Bank Performance ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Exchange Contribution

Abstract Purpose: This study examined the effect of Islamic Corporate Governance and Islamic Social Reporting on the Financial Performance of Islamic Banks in Indonesia at Sharia Commercial Bank Companies Listed on the Indonesia Stock Exchange. Research methodology: This study used multiple regression as the method to analyze the result of the research. By using 14 shariah banking data, this research will analyze the performance of the Indonesian general bank. Result: This study indicates that the variables that affect Islamic bank performance in this research are not implemented effectively. Limitations: The sample of this study was only 14 Islamic commercial banks and only used the Islamic banking sector in Indonesia, which is listed on the Indonesia stock exchange. Contribution: This research is helpful for further research. One of the guidelines in choosing which variabels to use and which one to use in the study should be understood in selecting Islamic financial performance.

scholarly journals Analyzing Effect of Alternative Banking Channels on Financial Performance of Burundi Commercial Banks: Evidence from Kenya Commercial Bank in Burundi

2020 ◽  
pp. 1-11
Author(s):  
Nkeshimana Carlos ◽  
Martin Onsiro Ronald
Keyword(s):  
Financial Performance ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Strong Relationship ◽  
Target Population ◽  
Internet Banking ◽  
Sample Population ◽  
Mobile Banking ◽  
Significance Level ◽  
Descriptive Survey

The study sought to assess the effect of channels of alternative banking on financial performance of Kenya Commercial Banks in Burundi. The specific objectives were: to examine the effect of mobile banking on financial performance of Kenya Commercial Bank, Burundi; to assess the effect of internet banking on financial performance of Kenya Commercial Bank, Burundi; to examine the effect of auto teller machines on financial performance of Kenya Commercial Bank, Burundi; and to assess the effect of agency banking on financial performance of Kenya Commercial Bank, Burundi. The study employed descriptive survey research design as well as correlation research designs. Based on information obtained from KCB, the target population for the study was 37 employees and 114 customers. The researcher used Slovin’s formula to define the sample population n = 60 (14 employees and 46 customers). A questionnaire was used for data collection. The data was qualitatively and quantitatively analyzed. The results of the study showed that there was a strong relationship between the different banking distribution channels and the financial performance of KCB Bank. It also found that 14.1% of the total variance in financial performance of KCB Bank could be attributed to alternative banking channels. The remaining 85.9% of the variance in financial performance could be attributed to other determinants of financial performance that were not the focus of this study. ANOVA statistics revealed that the regression model was ideal since it had a significance level of 0.0%. The study also found that mobile banking, Automated Teller Machine, agencies and Internet banking affected the performance of commercial banks in a positive and statistically significant way. The study recommends that Burundian commercial bank sought to invest heavily in alternative banking as this will lead to an improvement in banks' financial performance. The study also recommended that KCB should examine the competitive environment and determine the means to achieve the goal of interoperability, and continue to make electronic banking products available, offering various types of bank cards adapted to the needs of each client.

scholarly journals Cash flow ratios in financial statements: an application for stone and land based industry sector

2016 ◽  
Vol 3 (1) ◽  
pp. 10 ◽  
Author(s):  
Furkan Yıldırım ◽  
Burcu Ilgaz Yıldırım ◽  
Serap Alkaya
Keyword(s):  
Financial Performance ◽  
Cash Flow ◽  
Financial Reporting ◽  
Financial Analysis ◽  
Ratio Analysis ◽  
Flow Ratio ◽  
Financial Reporting Standards ◽  
Industrial Companies ◽  
Income Statement ◽  
Cash Flow Statement

International Financial Reporting Standards (UFRS) has made publishing cash flow statement mandatory, along with balance and income statement. In Turkey, Turkey Accounting Standards Board has published TMS 7 that is compatible with UFRS. TMS 7 requires that cash flow statement be documented in an action-based format. There are some studies discussing the effectiveness of action based cash flow statements for the use of analysis. Cash flow ratios have been used more frequently in financial performance assessment after UFRS made cash flow statement publishing mandatory. Cash flow ratio analysis requires the cash flow ratios to be calculated and interpreted. After the analysis, the action results of the company is assessed based on financial performance.  In this study, the cash flow ratio analysis of stocks of stone and land based industrial companies on ISE between 2012 and 2014. The purpose of this study is to assess the various dimensions of the companies performances using cash flow ratios.Keywords: Cash flow, ratios, financial analysis, finance.

scholarly journals ANALYTICAL FINANCIAL PERFORMANCE OF NATIONALISED BANKS IN INDIA

2017 ◽  
pp. 84-92
Author(s):  
Dharmesh Rana
Keyword(s):  
Economic Development ◽  
Financial Markets ◽  
Financial Performance ◽  
Banking System ◽  
Financial System ◽  
Ratio Analysis ◽  
Managerial Effectiveness ◽  
Financial Intermediary ◽  
Fundamental Component ◽  
Nationalised Banks

Banks play an important role in the economic development of every nation. They have control over a large part of the supply of money in circulation. A bank is a financial intermediary that accepts deposits and channels those deposits into lending activities. Banks are a fundamental component of the financial system, and are also active players in financial markets. Financial performance refers to the achievement of the bank in terms of profitability. The profitability of a bank denotes the efficiency with which a bank deploys its total resources to optimize its net profits and thus serve as an index to the degree of asset utilization and managerial effectiveness. In this article an attempt is made to see the financial performance of the selected nationalised banks with the different norms. They are grouped as follows, ratio analysis. For this study ten year nationalised Banks are selected. The Indian banking system faces several difficult challenges.

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL

2019 ◽  
Vol 2 (2) ◽  
pp. 136-146
Author(s):  
Khristina Sri Prihatin
Keyword(s):  
Financial Performance ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Quantitative Method ◽  
Financial Statements ◽  
Financial Ratios ◽  
Financial Ratio ◽  
Islamic Bank ◽  
Conventional Banks

The objectives of this research to make compare the finance performance between Islamic Commercial Banks and Conventional Commercial Banks in Indonesia in the period 2012-2016 by using financial ratios. Financial ratios are used consisting of CAR, KAP, NPL,and ROA. The purpose of this research is to find out whether there is a difference between the performance of Islamic bank financial statements when compared to conventional banks as a wholeAnalytical techniques used to see comparison of financial performance of Islamic Commercial Banks with Conventional Commercial Bank is the quantitative method that use spss. The analysis showed that there are significant differences for each financial ratio between Islamic Commercial Banks and Conventional Commercial Banks in Indonesia. Islamic Commercial Banks has better performance in terms of LDR ratios, while the Conventional Commercial Banks better performance in terms of the CAR, KAP, NPL, and ROA.

scholarly journals Reality of Vietnam’s Commercial Bank Performance and Soundness

2015 ◽  
Vol 22 (02) ◽  
pp. 48-69
Author(s):  
Canh Nguyen Thi ◽  
Hien Nguyen Thi Diem
Keyword(s):  
Commercial Bank ◽  
Commercial Banks ◽  
Financial Statements ◽  
Equity Capital ◽  
Rating System ◽  
Bank Performance ◽  
Return On Assets ◽  
Banking Efficiency ◽  
Return On Equity ◽  
Bad Debt

This paper employs CAMELS rating system to evaluate the performance and soundness of Vietnam’s commercial banks. Based on the analysis of data from financial statements of the banks in the years 2005/2008–2013, the research results show that the total assets and equity capital of Vietnam’s commercial banks have increased, but their efficiency is not yet high and tends to gradually decrease. The expense-to-revenue ratio was higher than 80% while the return on assets (ROA) ratio remained around 1% and had a tendency to sharply fall to 0.77% and 0.56% in 2012 and 2013 respectively. The return on equity (ROE) ratio, in addition, fell steadily in 2012 (7.42%) and 2013 (5.84%). The findings also indicate that profitability of state-owned commercial banks is higher than that of private joint-stock ones. Additionally, risk degree was high because of a high bad debt (around 4%) and low liquidity (around 90% of loan-to-deposit ratio). In addition to its analysis, the research offers sevaral recommendations that aim at improving banking efficiency and mitigating risk as for Vietnam’s commercial banks.

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