Δραστηριότητες εκτός ισολογισμού στον τραπεζικό τομέα και κερδοφορία
KeywordsΤράπεζες ; Δραστηριότητες εκτός ισολογισμού ; Κερδοφορία ; ΕΕ-28 ; Ελλάδα ; ROAA ; ROAE ; Net interest margin ; Banks ; Off balance sheet activities ; Profitability ; Greece
This paper analyses the effect of off-balance sheet banking activities on their profitability. In recent years, there have been various innovations in the bank’s products. Particularly, banks except for dealing with traditional activities (on balance sheet activities), they can also deal with off balance sheet activities (OBS).The Reasons for the existence of OBS activities, identified the need for the banks to survive in the intense competitive environment, to maximize their profit and to manage their risk (hedging). Based on the problem mentioned above, the question is whether off balance sheet activities really help to increase the bank’s income-profit or not. This is the main question that responds to and considers this empirical study. However, for this purpose, the analysis used macroeconomics connected with competitiveness variables. These variables were not included in previous papers and intend to promote knowledge about the OBS activities and profitability by taking it a step further. In conclusion, the empirical results show that the OBS affect profitability positively (INTM, ROAA, ROAE) for banks in EU-28’s countries on bivariate analysis whereas on multivariate analysis profitability was affected positively only for the ROAA. At the same time, the results are mixed for Greece since the profitability was affected positively by the OBS only for INTM.