BANKS 'POSITION FROM THE ASPECT OF FINANCIAL INDICATORS ANALYSIS

Sanja Bakić

doi:10.5937/Oditor2002039B

Autori

Sanja Bakić Ekonomski fakultet u Subotici, Univerzitet u Novom Sadu, Subotica, Srbija Author

DOI:

https://doi.org/10.5937/Oditor2002039B

Ključne reči:

likvidnost, pokazatelji poslovanja, pokazatelji prinosa

Apstrakt

Likvidnost se može definisati kao sposobnost subjekta da izmiri kratkoročne obaveze po dospeću. Predmet ovog istraživanja je analiza položaja banaka na tržištu novca s ciljem utvrđivanja njihove efikasnosti sa aspekta pokazatelja likvidnosti i pokazatelja ROA i ROE banaka. Istraživanje je sprovedeno na osnovu metode analize i sinteze. Rezultati istraživanja obavljenog na primeru Banka Intese a.d. Beograd i Komercijalne banke a.d. Beograd pokazuje da su banke na kraju 2016. ostvarile pozitivan finansijski rezultat i profitirale, a da je bankarski sektor likvidan i da likvidnost ne predstavlja pretnju za finansijsku stabilnost. Da bi se omogućio održivi razvoj poslovne efikasnosti banaka, potrebno je kontinuirano prilagođavanje bankarskog sektora promenama na tržištu.

##plugins.themes.default.displayStats.downloads##

##plugins.themes.default.displayStats.noStats##

Reference

Abascal R., F. González. 2019. Shareholder protection and bank executive compensation after the global financial crisis. Journal of Financial Stability 40, 15-37

Avino D. E., T. Conlon, J. Cotter. 2019. Credit default swaps as indicators of bank financial distress. Journal of International Money and Finance 94, 132-139

Abdelbadie, R.A., A. Salama. 2019. Corporate governance and financial stability in US banks: Do indirect interlocks matter? Journal of Business Research 104, 85-105

Benković S. 2018. Financial management, control, managerial accounting, University of Belgrade – Faculty of Organizational Sciences; 5. Berger P.G., M. Minnis, A. Sutherland. 2017. Commercial lending concentration and bank expertise: Evidence from borrower financial statements. Journal of Accounting and Economics 64, (2–3): 253-277

Cubillas E., N. Suárez. 2018. Bank market power and lending during the global financial crisis. Journal of International Money and Finance 89, 1-22.

Deaton A. 1989. Saving and liquidity constraints, national bureau of economic research 1050 Massachusetts Avenue Cambridge, MA 02138.

Diallo B. 2018. Bank efficiency and industry growth during financial crises. Economic Modelling 68, 11-22.

Degl'Innocenti M., K. Grant, A. Šević, N.G. Tzeremes. 2018. Financial stability, competitiveness and banks' innovation capacity: Evidence from the Global Financial Crisis. International Review of Financial Analysis 59, 35-46

Fairfield P., J.S. Whisenant, T.L.Yohn. 2003. Accrued Earnings and Growth: Implications for Future Profitability and Market Mispricing, American Economic Association.

Hollmayr J., M. Kühl. 2019. Learning about banks’ net worth and the slow recovery after the financial crisis. Journal of Economic Dynamics and Control 109, 103776

Jackowicz K., L. Kozłowski. 2019. Social ties between SME managers and bank employees: Financial consequences vs. SME managers' perceptions. Emerging Markets Review 40, 100619

Jumono S., N.A. Achsani, D.B. Hakim, M. Fidaus. 2016. The Effect of Loan Market Concentration on Banking Rentability: A Study of Indonesian Commercial Banking, Dynamics Panel Data Regression Approachjum, International Journal of Economics and Financial Issues 6, (1): 207-213;

Kostić R. 2020. Revizija ostvarivanja ciljeva budžetskih programa. Održivi razvoj 2, (1): 41-52.

Köster H., M. Pelster. 2017. Financial penalties and bank performance. Journal of Banking & Finance 79, 57-73.

Lawrence S., J. Law. 1999. Profitability and Marketability of the Top 55 U.S. Commercial Banks, Management Science;

Maverick J. 2019. Key Financial Ratios to Analyze Retail Banks.

Milanović N., S. Andžić, & M. Butulija. 2017. Struktura kapitala kao determinanta vrednosti preduzeća. Oditor 3, (1): 80-91.

Milenković N., B. Kalaš. 2020. Banke versus fondovi rizičnog I privatnog kapitala – supstitut ili komplement?. Kultura polisa 16, (41): 653-663.

Mihajlović M., & B. Vidić. 2019. Knjigovodstvo kao uslov održivog razvoja. Održivi razvoj 1, (2): 27-36.

Prdić N. 2020. Marketing u funkciji razvoja aukcijske trgovine. Kultura polisa 17, (42):643-653.

Stojanović C., P. Stanojević. 2017. Ciljevi organizacionog sistema i IMS-a. Akcionarstvo 23, (1): 5-18.

Wanke P., M.A.K. Azad, A. Emrouznejad, J. Antunes. 2019. A dynamic network DEA model for accounting and financial indicators: A case of efficiency in MENA banking. International Review of Economics & Finance 61, 52-68.

Wang R., Y. Sui. 2019. Political institutions and foreign banks’ risk-taking in emerging markets. Journal of Multinational Financial Management 51, 45-60.

Wang M., X. Sun. 2019. Identity of large owner, regulation and bank risk in developing countries. Journal of International Financial Markets, Institutions and Money 59, 106-133.

www.kombank.com

www.bancaintesa.rs