Oberholzer, M.; van derWesthuizen, G. - In: Meditari Accountancy Research 12 (2004) 1, pp. 165-178
When bank managers are asked to comment on the bank’s performance over the past year, most would quote either their bank’s return on equity or return on assets. If these measures were higher than those of their peers, the bank is referred to as a high‐performance bank. The ratios involved...