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

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  • 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
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