Theoretical and Applied Economics
No. 2 / 2018 (615), Summer
Studying banking performance from an accounting perspective: Evidence from Europe
“Alexandru Ioan Cuza” University of Iaşi, Romania
Marilena MIRONIUC
“Alexandru Ioan Cuza” University of Iaşi, Romania
Oana Iuliana MIHAI
“Dunărea de Jos” University of Galaţi, Romania
Abstract. This paper investigates the relationship between management quality and bank performance through a system of bank-specific factors, under the constraint of the prudential regulations and the macroeconomic environment. The research, based on multiple linear regressions, analyzes a sample of 207 banks from 29 European countries, grouped according to the IMF classification into emerging and developed countries, for the period 2010-2015. We find that performance is positively influenced by: the efficiency of managing the bank assets; the high weight of traditional banking activities in total activities; the inflation; the economic growth rhythm, combined with the monitoring of the credit and liquidity risks. Performance is negatively correlated with the raise in the banking functionality costs and the diversification of activity through financial investments on the capital markets. This research extends the existing literature by analyzing the post-crisis period and by introducing the influence of additional internal determinants, not considered in other studies.
Contents
Studying banking performance from an accounting perspective: Evidence from Europe
Corruption, governments’ debts, trade, and global growth
Innovation – trends and patterns at Romanian firms
How to build an economy free of recession and stagnation: results from a multi-commodity macro model
Analyzing the employment rate of the population, unemployment and vacancies in the economy
An implicit model of adjustment costs in differential input demand systems
Diversity and proportionality, challenges or opportunities for the European banking sector?
A competitive economy as the path to future prosperity: Comparative analysis of selected European countries
Studying the political economy of reforms: The Greek case, 2010-2017
Analysis of the evolution of the number of pensioners and pensions in Romania
Inflation unemployment dynamics in Hungary – A structured cointegration and vector error correction model approach
Are defence expenditures the reasons of foreign debts in Turkey?
Exports, imports and economic growth in India: Evidence from cointegration and causality analysis
The role of economic growth and energy consumption on CO2 emissions in E7 countries
Which comes first – savings or growth? Time series evidence from ECOWAS countries