IDEAS home Printed from
   My bibliography  Save this article

Method for Complex Analysis of Banking Group Member Efficiency Rate


  • Marharyta Ambarchyan

    () (Kyiv National Economic University named after Vadym Hetman)


Banking Group is a body of legal entities with a common controller. Since the Banking Group financial result depends on financial results of each Group member financial result, the need for methodology arises which would make it possible to evaluate the rate of the Group member efficiency. Such evaluates are required for grounding the appropriateness of including this member into the Banking Group. The article proposes the methods of comprehensive analysis of Banking Group member efficiency. These methods provide comparison of relative changes of the Banking Group member financial ratios with relative changes of financial ratios of the whole Banking Group and other member banks. The research covers the financial statement data of the Banking Group and its members. In the course of the study the structure analysis method, dynamics analysis method, ratio method, Wilcoxon nonparametric criterion, method of comparison, score method have been used. Owing to the method proposed, the level of efficiency has been determined for BNP Paribas Bank Polska SA (Poland) which is the member bank of BNP Paribas Group.

Suggested Citation

  • Marharyta Ambarchyan, 2013. "Method for Complex Analysis of Banking Group Member Efficiency Rate," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 62-68, September.
  • Handle: RePEc:iaf:journl:y:2013:i:3:p:62-68

    Download full text from publisher

    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. Andrea Melis, 2007. "Financial Statements and Positive Accounting Theory: The Early Contribution of Aldo Amaduzzi," Accounting History Review, Taylor & Francis Journals, vol. 17(1), pages 53-62.
    2. Mattessich, Richard, 2006. "Foundational research in accounting: professional memoirs and beyond," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 5, pages 277-461, December.
    Full references (including those not matched with items on IDEAS)

    More about this item


    Bank Group; Banking Group member; 'return on assets' ratio; 'return on equity' ratio; Wilcoxon criterion;

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages


    Access and download statistics


    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:iaf:journl:y:2013:i:3:p:62-68. 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: (Serhiy Ostapchuk). General contact details of provider: .

    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.