文章基本信息

标题：Financial Performance Evaluation of The Commercial Banks in Kosovo
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作者：Fitim Raci ; Skender Ahmeti ; Hysen Ismajli 等
期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2021
卷号：25
期号：1
页码：1-8
语种：English
出版社：The DreamCatchers Group, LLC
摘要：Through this research we have measured the impact that have: capital adequacy (CAR), costs/revenues (CIR) and non-performing loans (NPL), on the performance of Banks in Kosovo, measured by the average return on equity (ROE).We have evaluated the financial performance of seven commercial banks in Kosovo for the period of nine years (2011-2020), using secondary data from the annual reports of banks, financial statements of commercial banks and reports from the Central Bank of Kosovo. We achieved the research objective using the multifactorial regression model and correlation analysis. Based on the multiple regression model, the research results show that the independent variables CIR and NPL have a significant impact on the dependent variable ROE, whereas the independent variable CAR has not been shown to affect the dependent variable ROE. Results of this study can be using from shareholders, investor and third interest parties to identify factors that have effect on bank performance. The performance analysis of banks has been examined empirically and this study will contribute to the relevance of new studies related to this field of research.
关键词：Banks;Financial Performance;ROE-Return on Equity;CIR-Cost to Income Ratio;NPL-Non Performing Loans