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Accounting Analysis of Banking Companies Listed in IBEX35 in Period of Financial Crisis

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  • Miguel Angel P¨¦rez Benedito

Abstract

This manuscript presents a new methodology to measure the behavior of banking companies. It is based on equilibrium a criterion which is always on a balance sheet, and the main issue is the economic and financial significance of this equilibrium. The accounting analysis based on the Edgeworth¡¯s box analyzes an observation by means of two indicators, which measures the economic and financial significance of each annual observation at same time. This characteristic allows the measure of the decision making on two different criteria, according to evolution of macroeconomic variables. Moreover, undetermined values have financial and economic significances because the behavior of companies has a limit on this methodology. This manuscript presents the accounting methodology of the Edgeworth¡¯s box in the first chapter. Then, the behavior of banking companies is analyzed as qualitative and quantitative criteria to carry out the result of research in the second chapter. Conclusions are referred to the analytic capacity of this methodology and research results.

Suggested Citation

  • Miguel Angel P¨¦rez Benedito, 2015. "Accounting Analysis of Banking Companies Listed in IBEX35 in Period of Financial Crisis," Applied Economics and Finance, Redfame publishing, vol. 2(3), pages 51-62, August.
    • Handle: RePEc:rfa:aefjnl:v:2:y:2015:i:3:p:51-62
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    More about this item

    Keywords

    new methodology; accounting analysis; manager behavior; undetermined values;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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