The Financial Reporting Enforcement Panel (FREP) has been examining financial reporting of companies listed in the regulated market in Germany since 1.7.2005. The paper analyzes the enforcement disclosure quality between 2006 and 2008 by comparing the published activity reports of the panel with...

The present study examines the explanatory power of one value based performance measure (Economic Value Added) and three other traditional accounting measures (Earnings Per Share, Return On Investment, Return On Equity) in explaining stock market returns in the framework of Athens Stock Exchange...

This study is based on the association that exists between profitability and reinsurance of private sector non-life stock insurers of Pakistan. Reinsurance can act as an important character in consideration of risk, risk underwriting and efficient management of claims. As insurance industry is...

This study has been carried out with the aim to investigate the impact of the bank specific variables: Asset size, Credit Risk , Total deposits to total assets ratio, and macroeconomic indicator : interest rate( Discount rate) on the profitability measures, ROE and ROA of commercial banks in...

The purpose of this article is to present the development of Romania's banking system performance based on ROA (Return to Assets) and ROE (Return on Equity) ratios between 2000 and 2012. The main objectives focused on presentation the theoretical banking performance aspects and banking...

Return on Equity (ROE) is usually characterised as the most important profitability ratio from the perspective of equity investors. This paper develops a concise method for analysing how this ratio is affected by changes in various economic variables such as price, quantity, cost and interest on...

This paper aims to explore the determinants of profitability of Islamic banks in Sudan, one of the few countries that have total Islamic economic and banking systems. Using a sample of Sudanese banks, the paper found that only the internal factors to these banks have a significant impact on...

This paper studies the effect of banks’ capitalization on banks’ Return on Equity (ROE). A debate has emerged on the costs for banks of the increase in capital requirements under Basel III. We bring empirical evidence on this issue by analyzing the effect of different capitalization measures...

This study investigates the relations between agency cost variables (firm size, leverage and auditor type) and the firm performance of 392 listed companies in the Saudi Stock Exchange (Tadawul) during 2007- 2010. This study identifies two measurements of the firm performance: (1) ROA and (2)...

[ES] El presente trabajo tiene por objeto el estudio del nivel de endeudamiento, el coste de la deuda y las rentabilidades de la industria del calzado de la Comunidad Autónoma de La Rioja por sectores y tamaños. De acuerdo con la Economía Industrial, que considera el sector de actividad como...