Improving managerial decisions in health care sector: application of Promethee II method I n public hospitals

Many hospital rankings are based on algorithms and weights elicited by experts. The paper attempts to build rankings of Polish poviat hospitals using TOPSIS method and to examine the sensitivity of the results to the changes in weights. We considered 11 large and 34 medium-sized hospitals. The criteria set consists of man-days total, profit/loss on sales, contract with the National Health Fund, return on assets (ROA) and return on equity (ROE). Because of this, rankings take into account different spheres in which hospitals perform, including the financial aspect and their main goal, i.e. treating patients. The results show that despite the overall high similarity of rankings, the benchmarking based on rankings should be done with care as the positions of some individual hospitals changed to the great degree.

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Penilaian Kinerja Keuangan 5 Perusahaan Perbankan Terbesar Periode 2010-2012 Menggunakan DuPont System

Binus Business Review ◽

10.21512/bbr.v4i2.1399 ◽

2013 ◽

Vol 4 (2) ◽

pp. 834-840

Author(s):

Theresia Lesmana

Keyword(s):

Financial Performance ◽

Central Asia ◽

Financial Institutions ◽

Financial Analysis ◽

Profit Margin ◽

Return On Assets ◽

Return On Equity ◽

Market Capitalization ◽

Net Profit ◽

Financial Aspect

Assessment of corporate performance can be viewed from financial aspect and nonfinancial aspect. This study attempted specifically to measure financial performance by using the DuPont system of financial analysis. DuPont system disaggregates performance into three components. They are Net Profit Margin (NPM), Return on Assets (ROA) and Return on Equity (ROE). Object of this study is five largest financial institutions based on market capitalization and go public. Those five financial institutions are Bank Republik Indonesia (Persero) Tbk (BBRI), Bank Central Asia Tbk (BBCA), Bank Mandiri (Persero) Tbk (BMRI), Bank Negara Indonesia (Persero) Tbk (BBNI) and Bank Danamon Indonesia Tbk (BDMN). The financial performance of five banks was measured for three periods, from 2010 until 2012. It was found that only Bank Negara Indonesia (Persero) Tbk is the best financial performance using DuPont System.

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Kinerja Rasio Keuangan Perbankan Islam Dan Konvensional: Studi Komparatif

Liquidity ◽

10.32546/lq.v2i1.125 ◽

2018 ◽

Vol 2 (1) ◽

pp. 13-20

Author(s):

Amrizal Amrizal

Keyword(s):

Annual Report ◽

Capital Adequacy ◽

Average Increase ◽

Return On Assets ◽

Return On Equity ◽

Net Interest Margin ◽

Capital Adequacy Ratio ◽

Interest Margin

The article focuses to analyze finance ratio consist of Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM) Capital Adequacy Ratio (CAR) except Earnings before Interest Tax (EBIT). The research is conducted to three conventional banking (BNI 46, Mandiri and BRI) and three syariah banking (Bank Muamalat Indonesia, Bank Mega Syaria and Bank Syariah Mandiri) for annual report periods 2007 to 2011. The result shows, the average increase EBIT to conventional banking groups during period 2007 to 2011 are 1.91% while the average EBIT to syariah banking groups are 1.53%. The average of ROA to conventional banking groups are 3.01% while the average ROA to syariah banking groups are 1.99%. The average of ROE to conventional banking groups is 24.19% while the average of ROE to syariah banking groups is 33.31%. The average of NIM to conventional banking groups during period 2007 to 2011 are 7.08% while the average of NIM to syariah banking groups during period 2007 to 2011 are 8.14%. The average of CAR to conventional banking groups is 15.63%, while the average of CAR to syariah banking groups during the period are 12.19%.

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The performance of Islamic banking among the commercial banks in Malaysia

Social and Management Research Journal ◽

10.24191/smrj.v5i1.5148 ◽

2008 ◽

Vol 5 (1) ◽

pp. 59

Author(s):

Samsuwatd Zuha Mohd Abbas ◽

Norli Ali ◽

Aminah Mohd Abbas

Keyword(s):

Commercial Banks ◽

Positive Impact ◽

Bank Performance ◽

Islamic Banking ◽

Islamic Banks ◽

Return On Assets ◽

Return On Equity ◽

Accounting Performance ◽

Significant Difference ◽

The Mean

This paper examines the accounting performance of the Islamic banking among (??) commercial banks in Malaysia. A total of 18 commercial banks which include 4 Islamic banks are selected as samples covering the period of 2000 - 2006. Accounting performance is measured by the return on assets (ROA) and return on equity (ROE). The objective of the study is (1) to determine whether Islamic banking performance is at par with the conventional banking and (2) to investigate whether the type (Islamic or conventional bank) and age of bank influence the performance. Result of the independence t-test of the study shows that there is no significant difference in the performance of the Islamic and the conventional banking in Malaysia although the mean score for conventional banking is higher. The regression results show that the age of banks has a positive impact on the bank performance where as none of the types of banks influence performance.

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Analisis Pengaruh ROA (Return On Assets), ROE (Return On Equity), dan EPS (Earning Per Share) terhadap Harga Saham pada Kelompok Industri Barang Konsumsi yang Terdaftar di BEI (Bursa Efek Indonesia)

Binus Business Review ◽

10.21512/bbr.v2i1.1121 ◽

2011 ◽

Vol 2 (1) ◽

pp. 173

Author(s):

Sunaryo Sunaryo

Keyword(s):

Stock Exchange ◽

Primary Objective ◽

Share Price ◽

Return On Assets ◽

Return On Equity ◽

Low Correlation ◽

Industrial Samples ◽

Industrial Groups

The primary objective of this research is to learn correlation and effecting among EPS, ROA, and ROE with share price neither partial nor simultaneous. Data secondary collected by industrial samples of consumer groups listed at Indonesian Stock Exchange and the journal preceding research persons. The results of the research describe that EPS has an effecting significant and a high correlation, but ROA and ROE have not any effecting significant and low correlation, but ROA, ROE, and EPS have the effecting significant and high correlation simultaneous to share price. The topic of this research can be continued with other industrial groups or added a lot of new independence variables because if compared to preceding research persons mention the same and differences of its.

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Does Bank Profitability Stimulate Economic Growth in the Arab Region?

Review of Middle East Economics and Finance ◽

10.1515/rmeef-2019-0017 ◽

2020 ◽

Vol 0 (0) ◽

Author(s):

Omar Ghazy Aziz

Keyword(s):

Financial Development ◽

Method Of Moments ◽

Positive Impact ◽

Generalized Method Of Moments ◽

Arab Countries ◽

Return On Assets ◽

Bank Profitability ◽

Arab Region ◽

Return On Equity ◽

The Impact

AbstractThis study empirically investigates the impact of bank profitability, as a complementary measure of financial development, on growth in the Arab countries between 1985 and 2016. Using a generalized method of moments (GMM) estimation to test the impact of the bank profitability on growth, this study utilises two variables in the econometric model which are return on assets and return on equity. This study reveals that both variables of bank profitability are positive and significant. This confirms that the bank profitability, beside other financial development variables, has positive impact on the growth. This study points out some important implications based on this result.

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The Determinants of Banking Stability: The Example of Tunisia

International Academic Journal of Accounting and Financial Management ◽

10.9756/iajafm/v8i1/iajafm0801 ◽

2021 ◽

Vol 8 (1) ◽

pp. 01-10

Author(s):

Jamel Eddine Mkadmi ◽

Najwa Baccari ◽

Adel Ncib

Keyword(s):

Gross Domestic Product ◽

Earnings Management ◽

Debt Ratio ◽

Z Score ◽

Return On Assets ◽

Return On Equity ◽

Net Interest Margin ◽

Banking Stability ◽

The Stability ◽

Corporate Social

This paper try to study the factors of the stability of Tunisian banks from a sample made up of 7 Tunisian banks listed during the period 2005-2014. The important determinants used to explain the stability of the banks are: the z-score and the capitalization ratio. The results revealed, firstly, that the profitability variables such as: return on assets (ROA) has a positive and significant impact on the stability of banks and return on equity (ROE) has a negative and significant effect. Besides, bank-specific variables such as: the net interest margin (NIM), the non-interest income (NII), the age and the size of the bank affect positively and not significantly the banking stability. But the debt ratio (END) has a negative and significant impact on banking stability. Finally, gross domestic product (GDP) affects positively and not significantly on banking stability. This paper investigates the connection between earnings management and corporate social.

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Twenty-one years without monetary correction in Brazil: impacts on the comparability of the accounting information of siderurgical and metallurgical companies

Revista Contabilidade & Finanças ◽

10.1590/1808-057x201805790 ◽

2018 ◽

Vol 29 (78) ◽

pp. 355-374

Author(s):

Wellington Rodrigues Silva Souza ◽

Marcos Peters ◽

Aldy Fernandes da Silva ◽

Maria Thereza Pompa Antunes

Keyword(s):

Balance Sheet ◽

Financial Statements ◽

Financial Accounting ◽

Net Income ◽

Negative Effects ◽

Statistical Parameters ◽

Return On Assets ◽

Balance Sheets ◽

Return On Equity ◽

Accounting Recognition

Abstract The purpose of this study was to empirically verify the existence or not of a distortion in the comparability of information when inflationary effects are omitted from financial statements. Although inflation has been under control in Brazil since the Plano Real, with indices well below those recorded in the 1980s and 1990s, discussing the need for accounting recognition of the effects of inflation remains an extremely relevant and pertinent issue in light of the proposal of accounting to produce faithful information that closely reflects the economic reality in which organizations operate. The results of the research show that financial accounting has been directly affected by the omission of inflationary effects in financial statements, drawing attention to the negative effects this has caused on the quality of the information produced. In order to operationalize the research, the Balance Sheet Monetary Correction (BSMC) was applied to the balance sheets of Brazilian companies from the siderurgical and metallurgical sector listed on the BM&FBOVESPA in the period from 1996 to 2016. Based on the variables net income, return on equity (ROE), and return on assets (ROA), and two conceptual axes of comparability (between entities and between periods), the statistical parameters were developed and the hypotheses were defined, which were tested using the Student t parametric test. This article shows the damage caused to the decision-making process of the external users for whom financial statements are intended when these are prepared neglecting the effects of inflation. This is verifiable through the analyses of the results obtained, including the observation of significant distortions between the means of the corrected indicators and the means of the historical indicators, such as in the case of net income in 2001, 2002, 2012, 2013, 2014, and 2016 (33.98%, 91.92%, -65.54%, -30.01%, -53.59%, and 26.30% variation, respectively), of ROE (-67.16%, -61.43%, -53.06%, -63.46%, -133.81%, and 65.00% variations in 2008, 2009, 2010, 2011, 2014, and 2015, respectively), and of ROA (-26,70%, -41.14%, -33,34%, -43,49%, 98,83%, and -413,68% in 2005, 2009, 2010, 2011, 2012, and 2014, respectively).

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Corporate Governance, Political Connections, and Bank Performance

International Journal of Financial Studies ◽

10.3390/ijfs7040062 ◽

2019 ◽

Vol 7 (4) ◽

pp. 62 ◽

Cited By ~ 3

Author(s):

Haris ◽

Yao ◽

Tariq ◽

Javaid ◽

Ain

Keyword(s):

Corporate Governance ◽

Profit Margin ◽

Political Connections ◽

Return On Assets ◽

Board Size ◽

Bank Profitability ◽

Return On Equity ◽

Net Interest Margin ◽

The Impact ◽

Interest Margin

This study investigates the impact of corporate governance characteristics and political connections of directors on the profitability of banks in Pakistan. The study uses the data of 26 domestic banks over the latest and large period of 2007–2016. Our findings firstly affirm that bank profitability is negatively affected by the presence of politically connected directors on the board, reporting significantly lower return on assets, return on equity, net interest margin, and profit margin. Secondly, our findings also affirm the negative political influence on the sustainability of the banking industry, reporting significantly lower return on assets, return on equity, net interest margin, and profit margin during the government transition of banks having politically connected directors sitting on their board. Our findings further report an inverted U-shaped relationship between board size and bank profitability, suggesting that a board size beyond 8–9 members decreases the profitability. The study further finds a positive impact of board composition, board independence, and director compensation on bank profitability, while also finding a negative impact of frequent board meetings, presence of foreign directors, and audit committee independence.

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Board size and firm operating performance: Evidence from Germany

Corporate Board role duties and composition ◽

10.22495/cbv5i1art4 ◽

2009 ◽

Vol 5 (1) ◽

pp. 37-47

Author(s):

Andrea Graf ◽

Markus Stiglbauer

Keyword(s):

Operating Performance ◽

Board Structure ◽

Corporate Boards ◽

Optimum Size ◽

Negative Effects ◽

Return On Assets ◽

Board Size ◽

Return On Equity ◽

Listed Firms ◽

Management Board

Determining the optimum size of corporate boards is an important task for companies. Agency theory suggests that either too large or too small boards cause negative effects on firm operating performance. For a given sample of 113 listed firms in the German Prime market, we tested the effect of board size on return on assets and return on equity. Our findings provide evidence that there is a significantly negative Management Board size effect both on return on assets and return on equity. The results are consistent with the assumption of dysfunctional norms of behaviour within the German two-tier board structure.

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