scholarly journals The estimation of banking industry staffing level benchmark: A case study on Kuwaiti banks

Accounting ◽  
2021 ◽  
pp. 95-98
Author(s):  
Yaser A. AlKulaib ◽  
Musaed S. AlAli
Keyword(s):  
Inverse Relationship ◽  
Banking Industry ◽  
Stock Exchange ◽  
Panel Regression ◽  
Staffing Level ◽  
Return On Assets ◽  
Kuwait Stock Exchange ◽  
Finance House ◽  
Number Of Branches

This study aims to examine whether or not Kuwaiti banks are overstaffed based on the data of ten Kuwaiti banks listed at Kuwait stock exchange (KSE) over the period 2010-2018. Using panel regression analysis, the results show that six banks were overstaffed while the remaining four banks were understaffed. Kuwait Finance House (KFH) was the most overstaffed bank in Kuwait while Commercial bank was the most understaffed bank. Gulf bank was the closest to the estimated number of staff followed by AlAhli bank. The results also revealed that there was a statistically significant inverse relationship between staffing level and return on assets (ROA) while, on the other hand, there was a statistically significant direct relationship between total assets and the number of branches with staffing level.

scholarly journals Government Ownership Effect on Staffing Level and Financial Performance

2020 ◽  
Vol 9 (3) ◽  
pp. 99-104
Author(s):  
Musaed Sulaiman AlAli ◽  
Tariq Saeed
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Data ◽  
Inverse Relation ◽  
Direct Relation ◽  
Government Ownership ◽  
Staffing Level ◽  
Return On Assets ◽  
Kuwait Stock Exchange ◽  
Ownership Effect

It has always been believed that government ownership would lead to bad financial performance and overstaffing in any organization. This study aims to examine the effect of government ownership on staffing level and the financial performance of Kuwaiti bank over the period 2010-2018. Using the financial data of ten banks listed at Kuwait stock exchange (KSE), results shows that there was s statistically significant direct relation between government ownership and overstaffing and statistically significant inverse relation between government ownership and the financial performance of banks measured by return on assets (ROA). On the other hand results show that there was no relation between overstaffing and the financial performance of Kuwaiti banks.

scholarly journals Staff Efficiency Effects on Financial Performance: A Case Study on Kuwaiti Banks

2020 ◽  
pp. 59-63
Author(s):  
Musaed S. AlAli
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Return On Assets ◽  
Return On Equity ◽  
Independent Variables ◽  
Kuwait Stock Exchange ◽  
Dependent Variables ◽  
National Bank ◽  
Efficiency Effects

An efficient employee is considered as a valuable asset in any organization, but measuring employee efficiency is not an easy task. This study aims to measure and compare staff efficiency in Kuwaiti banks using the financial performance of the bank as an efficiency proxy. Return on assets (ROA) and return on equity (ROE) are set as dependent variables, and total assets per employee, cost per employee, revenue per employee, number of staff per branch, and total employees’ cost to total revenues are set as independent variables. Using panel OLS regression on the data of 10 Kuwaiti banks that are listed at Kuwait stock exchange (KSE) over the period 2010-2018, results showed that total assets per employee, cost per employee, revenue per employee all had a significant direct relationship with both ROA and ROE and only total employees’ cost to total revenues showed a significant inverse relationship with the financial performance of the banks. The number of staff per branch was the only variable that had no relation with both ROA and ROE. The model showed that the National bank of Kuwait had the most efficient employees’ when it comes to ROA, while Ahli United bank had the most efficient employees’ when ROE was used to measure staff efficiency. In both cases, ROA and ROE, Warba bank had the least efficient staff among all banks under study.

scholarly journals Earning Management and Risk Profile in the Banking Industry: Case Study from Indonesia

2018 ◽  
Vol 7 (3.27) ◽  
pp. 376
Author(s):  
Hery Winoto Tj ◽  
. .
Keyword(s):  
Earnings Management ◽  
Significant Relationship ◽  
Banking Industry ◽  
Stock Exchange ◽  
Risk Profile ◽  
Earning Management ◽  
Research Use ◽  
Correlation Test ◽  
Analysis Technique

This study aims to investigate the application of earnings management and risk profile in the banking industry in Indonesia, during the period 2008-2017 data on 41 banks listed on the Stock Exchange. This research use analysis technique of FMOLS regression data by first doing correlation test by using correlogram. From the research that has been conducted in the results that there is a very significant relationship between earnings management and risk profile in 41 banks in Indonesia.  

scholarly journals Linking of Financial Data with Non-Financial Information on CSR of Companies Listed on the Stock Exchange in Poland – Polish Case Study

2021 ◽  
Author(s):  
Małgorzata Anna Węgrzyńska
Keyword(s):  
Business Performance ◽  
Stock Exchange ◽  
Balance Sheet ◽  
Financial Statements ◽  
Panel Regression ◽  
Parts Of Speech ◽  
Warsaw Stock Exchange ◽  
Modern Business ◽  
Business Entities

Reporting on CSR activities has become the essence of reporting for modern business entities. In this regard, particular attention is paid to public interest companies. Therefore, the following paper aims to answer the question of whether there are differences in the linguistic structure of the studied CSR reports in three selected industry indices on the Warsaw Stock Exchange (WSE) in Poland, i.e. WIG-energy index, WIG-fuel index, WIG-mining index and their relationship with the performance of selected companies. The study was conducted on a purposely selected sample of companies between 2013 and 2018. A total of 138 CSR reports and 138 annual separate financial statements prepared in accordance with international balance sheet law were collected. The study was carried out based on a panel regression model. It was found that CSR reports contained similar average percentages of parts of speech such as nouns and adjectives. When linking the economic performance of companies, expressed with selected indices, to the information on the implementation of CSR concepts, it was revealed that the results are more likely to describe business performance when it is satisfactory.

scholarly journals The effect of the firm’s age and financial leverage on its dividend policy – evidence from Kuwait stock exchange market (KSE)

2015 ◽  
Vol 13 (1) ◽  
pp. 24-31 ◽  
Author(s):  
Turki Al-Sabah
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Least Square ◽  
Panel Regression ◽  
Exchange Market ◽  
Financial Leverage ◽  
Dividend Payout ◽  
Ordinary Least Square ◽  
Kuwait Stock Exchange

Identifying the major determinants of companies’ dividend policy has been the pith of various researchers and industry practitioners as well. In this research, the effect of the firms’ financial leverage and age on their dividend policy has been explored. Two hypotheses were formulated, where the first focused on examining the effect of the firms’ financial leverage and the second concentrated on investigating the effect of the firms’ age on their dividend policy. The sample assimilated in this study comprises of 38 Kuwait Stock Exchange listed companies from different industries. The period of investigation was five years, from 2009 to 2013. The hypotheses were tested using ordinary least square and fixed-effect panel regression. The results signify a negative relationship between the firm’s financial leverage and dividend payout ratio. Moreover, the results indicate a negative relationship between the firm’s age and dividend payout ratio.

scholarly journals Conducting Business with God: Is God Blessing Islamic Banks with Better Financial Performance than Conventional Banks?

2019 ◽  
Vol 6 (2) ◽  
pp. 40
Author(s):  
Musaed S. Alali
Keyword(s):  
Financial Performance ◽  
Financial Analysis ◽  
Stock Exchange ◽  
The Other ◽  
Islamic Banks ◽  
Return On Assets ◽  
Return On Equity ◽  
Significant Difference ◽  
Kuwait Stock Exchange ◽  
Conventional Banks

This study aims to compare the financial performance between Islamic and conventional banks listed at Kuwait stock exchange over the period 2011-2018 using the modified DuPont model of financial analysis which is based on the analysis of return on equity (ROE). Unlike previous studies where researchers compared the performance on a bank-to-bank basis, this study examines the aggregate ratios of Islamic banks and compare it to aggregate ratios of conventional banks. The study also adds volatility into the model since consistency in returns indicated a more stable sector.  Results obtained from this study showed that conventional banks in Kuwait had a better mean performance during the study period in terms of both return on assets (ROA) and return in equity (ROE), Islamic banks also showed a higher deviation in these two ratios resulting in a lower Sharpe ratio. While the results showed no statistically significant mean difference between Islamic and conventional banks in terms of return on assets (ROA), the results also showed a statistically significant difference in mean return on equity (ROE) between the two sub-sectors.  On the other hand, Islamic banks showed an impressive improvement in their ratios during the last three years of the study period which impose a real threat to conventional banks in the future.

scholarly journals MARKETING EXPENDITURE IMPACT ON BANK’S FINANCIAL PERFORMANCE: A CASE STUDY ON KUWAITI BANKS

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Musaed S. AlAli ◽  
Hazem A. AlKulaib ◽  
Rawan Abuzarqa ◽  
Abdulaziz S. AlSalem
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Marketing Strategies ◽  
Bank Performance ◽  
Top Management ◽  
Direct Relation ◽  
Kuwait Stock Exchange

Marketing personnel are always under pressure to justify their marketing strategies expenses to bank top management and shareholders. This study aims to provide some justification for their expenses by linking it to the financial performance of the firm. Using the data of ten Kuwaiti banks that are listed at Kuwait stock exchange (KSE) over the period spanning from 2008 to 2018, results show that there is a statistically significant direct relation between marketing expenditure and the financial performance of banks in Kuwait. In addition, results show that both bank size and assets per employee also have a direct relation with bank performance. JEL: G21; G24; G10 <p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/edu_01/0728/a.php" alt="Hit counter" /></p>

MANUFACTURING FIRMS’ PROFItABILITY AND MANAGEMENT OF CREDIT A STUDY OF UNILEVER NIGERIA, PLC AND NIGERIA BREWERIES PLC

2021 ◽  
Vol 9 (1) ◽  
pp. 50-61
Author(s):  
Abosede Adelusi ◽  
◽  
Dada Abraham ◽  
Keyword(s):  
Stock Exchange ◽  
Study Data ◽  
Manufacturing Firms ◽  
Annual Reports ◽  
Return On Assets ◽  
Liquidity Management ◽  
Manufacturing Firm ◽  
Credit Management ◽  
Collection Period

This study examines the effect of credit management on the returns of manufacturing firms using two quoted firms on the Nigerian stock exchange as a case study. This study determines whether a credit management mechanism using the receivable collection period, liquidity management, and payable payment period, have an effect on the profitability of a manufacturing firm which was measured using Return on Assets (ROA). Data were sourced from annual reports of the two firms, which provide empirical evidence for the two (2) manufacturing firms in Nigeria from 2013 to 2018. In other to achieve the objectives of the study, data collected were analyzed using descriptive statistics and Linear Regression to test for normality of variables on data obtained from annual accounts of the Companies under study. Data obtained were further analyzed by the use of financial ratios while the three hypotheses formulated were tested with ANOVA using SPSS statistical package 17.0 Version. From the analysis made, it was discovered that there is a significant relationship between credit management and the profitability of manufacturing firms, based on their Receivable collection period, Payable payment period, and Liquidity management. From the result, the researcher recommended that the sales department of the manufacturing firms must know about credit management to encourage the sales of their products and firms should not be scared of credit sales because it assists in the increase in the firm’s profitability performance. For proper management, credit should be converted to cash in the shortest possible period.

scholarly journals FAKTOR - FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO PADA INDUSTRI PERBANKAN LQ45 DI BURSA EFEK INDONESIA DALAM MENGHADAPI MEA

2019 ◽  
Vol 18 (3) ◽  
Author(s):  
Sri Murni
Keyword(s):  
Firm Size ◽  
Capital Market ◽  
Dividend Policy ◽  
Annual Report ◽  
Banking Industry ◽  
Stock Exchange ◽  
Return On Assets ◽  
Dividend Payout ◽  
Equity Ratio ◽  
Retained Earnings

FAKTOR  - FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO  PADA  INDUSTRI PERBANKAN LQ45  DI BURSA EFEK INDONESIA DALAM MENGHADAPI  MEA Sri Murni Fakultas Ekonomi dan Bisnis, Jurusan Manajemen Universitas Sam Ratulangi, Manado ABSTRAK Kebijakan dividen pada industri perbankan merupakan kebijakan yang sangat  penting, sebab akan melibatkan dua pihak yaitu pemegang saham dan manajemen bank yang  mempunyai kepentingan yang berbeda. Dividen diartikan sebagai pembayaran kepada pemegang saham oleh perusahaan atas keuntungan yang diperolehnya. Semakin  besar laba yang ditahan, semakin kecil laba yang akan dibagikan pada para pemegang saham. Kebijakan dividen dalam penelitian ini dijelaskan dengan  Dividend PayOut Ratio (DPR). Penelitian ini bertujuan untuk mengetahui pengaruh Loan to Deposit Ratio, Debt to Equity Ratio, Growth, Return On Asset, dan Firm Size terhadap Devidend Payout Ratio secara simultan dan parsial pada industri perbankan yang masuk dalam LQ 45. Metode analisis data yang di gunakan dalam penelitian ini adalah  metode asosiatif dengan  teknik analisis Regresei Berganda dan pengujian asumsi klasik, Data yang dipergunakan adalah data sekunder yang bersumber dari Indonesia Capital Market Directory (ICMD), serta annual report dari Indonesia Stock Exchange (IDX)  berupa laporan keuangan periode tahun 2009-2015  industri perbankan   yang masuk pada LQ 45. Hasil analisis menunjukkan Loan to Deposit Ratio, Debt to Equity Ratio, Growth, Return On Asset, dan Firm Size secara simultan  berpengaruh terhadap Devidend Payout Ratio, sedangkan secara parsial Growth dan ROA berpengaruh signifikan terhadap Divdend Payout Ratio, sementara Loan to Deposit Ratio, Debt to Equity Ratio,  dan Firm Size tidak berpengaruh signifikan terhadap Dividend Payout Ratio. Kata kunci : LDR, DER, Growth, ROA, Firm Size, Dividend Payout Ratio ABSTRACT Dividend policy in the banking industry is a very important policy, because it would involve two parties, ie shareholders and bank management have different interests. Dividends are defined as payments to shareholders by the company on the profits earned. The greater the retained earnings, the smaller the profit will be distributed to shareholders. Dividend policy in this study are described by the Dividend payout ratio (DPR). This study aims to determine the effect of the Loan to Deposit Ratio, Debt to Equity Ratio, Growth, Return on Assets, and Firm Size of the dividend Payout Ratio simultaneously and partially in the banking industry are included in the LQ 45. Data analysis methods used in the study this is a method of associative analysis techniques Regresei Multiple and testing classical assumptions, data used is secondary data obtained from the Indonesian Capital Market Directory (ICMD), as well as the annual report from the Indonesia Stock Exchange (IDX) in the form of financial statements of the period 2009-2015, the industry banks that entered the LQ 45. the analysis showed Loan to Deposit Ratio, Debt to Equity Ratio, Growth, Return on Assets, and Firm Size simultaneously affect the dividend payout ratio, while partial Growth and ROA significantly influence Divdend Payout Ratio, while the Loan to Deposit Ratio, Debt to Equity Ratio, and Firm Size does not significantly influence the Dividend Payout Ratio. Keywords : LDR, DER, Growth, ROA, Firm Size, Dividend Payout Ratio

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