IDEAS home Printed from https://ideas.repec.org/a/hur/ijaraf/v3y2013i1p391-399.html
   My bibliography  Save this article

Financial Statements of Credit Institutions. An analysis of the Return on Equity (ROE)

Author

Listed:
  • Ioan-Dumitru Motoniu

    () (Valahia University of Targoviste)

Abstract

By the present paper we have tried to answer the question: Does the measurement and the analysis of performance through the use of accounting information from financial statements allow managers to adopt decisions imposing future directions of evolution for the credit institutions? The measurement and the analysis of performance through the use of information from the financial statements in the credit institutions is increasingly necessary, and at the same time the managers of the credit institutions are increasingly aware of it. Apparently contrary to reality, the main feature of the development of the Romanian banking system has not been the quantitative dimension of its evolution, but the coherence of the structural and qualitative development of the banking activity, in the sense of the ascending direction dictated by the adaptation to the demands of the market economy.

Suggested Citation

  • Ioan-Dumitru Motoniu, 2013. "Financial Statements of Credit Institutions. An analysis of the Return on Equity (ROE)," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(1), pages 391-399, January.
  • Handle: RePEc:hur:ijaraf:v:3:y:2013:i:1:p:391-399
    as

    Download full text from publisher

    File URL: http://www.hrmars.com/admin/pics/1708.pdf
    Download Restriction: no

    File URL: http://www.hrmars.com/admin/pics/1708.pdf
    Download Restriction: no

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hur:ijaraf:v:3:y:2013:i:1:p:391-399. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Hassan Danial Aslam) or (Mikhail Salazkin). General contact details of provider: http://hrmars.com/index.php/pages/detail/Accounting-Finance-Journal .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.