Χρηματοοικονομικοί δείκτες και χρηματοοικονομικές επιδόσεις τραπεζών : εμπειρική ανάλυση
KeywordsΤράπεζες ; Ισολογισμοί ; Δάνεια ; Επιτόκια ; Κεφάλαιο ; Διαφοροποίηση ; Αριθμοδείκτες ; Επιδόσεις ; Κρίση ; Banks ; Balance sheets ; Loans ; Interest ; Equity ; Diversification ; Ratios ; Performance ; Crisis
In this paper we discuss the performances, profitability and banks income structure. Firstly, the structure of balance sheets and income statements of banks are examined in sort and we also relate to the role of banks and the risks they face. Then the methods banks choose in order to maximize their profits are discussed by taking into account the empirical results of many scientific works that published during the last decade. Next, CAMELS ratios a useful tool for both analysts and authorities are defined in detail. Then, issues such as information asymmetry, bank opaqueness and the income smoothing hypothesis are examined by taking into account many empirical works that took place for this reason. Under these circumstances we realize the difficulties in evaluating banks performance. In the last part, we will see how bank business models have been affected by the crisis. For this reason, the results of a scientific survey are discussed in sort. The empirical analysis that took place examined how CAMELS indicators affect bank ratios that denote interest and non-interest income with an emphasis in the periods before and after the crisis.