This paper evaluates corporate governance variables (CGVs) and corporate performance (CP) in Nigerian listed companies. In specific terms, the paper examines CGVs that affect CP, proxied by return on assets (ROA), profit margin (PM) as used in literature but extended to include return on equity...

In this article, we conducted a case study with which we highlighted the statistical correlation between the rate of return on equity (ROE) as the dependent variable and a set of 24 indicators, which represent the independent variables. The analyzed period extends over four years from 2007 to...

Current methods of risk management focus on efficiency and do not provide operational answers to the basic question of how to optimise and balance the two objectives, maximisation of expected income and minimisation of risk. This paper uses the Capital Asset Pricing Model (CAPM) to derive an...

In this paper, a study on a sample of 73 Romanian companies operating in industries was conducted. The survey covered the year 2008 and was based on data extracted from annual financial statements of the companies from the sample. Starting from a number of representative papers in the field,...

This paper investigates the impact of the new capital requirements introduced under the Basel III framework on bank lending rates and loan growth. Higher capital requirements, by raising banks’ marginal cost of funding, lead to higher lending rates. The data presented in the paper suggest...

In the current economy, the recourse to additional funding with a fair cost tends to differentiate companies in competition. The use of borrowed capital in a greater proportion determines the augmentation of degree of risk of the companies' profits and also a rate of return estimated at a...

In the present paper the authors show the modality of analysing the IT entities using Du Pont method.

This study examines the effect of financial-sector reform on bank performance in selected Middle Eastern and North African (MENA) countries in the period 1994 -2008. We evaluate bank efficiency in Egypt, Jordan, Morocco, Lebanon and Tunisia by means of Data Envelopment Analysis (DEA) and we...

The years of crisis were characterized by a moderation of the lending activity in Romania, banks have changed their focus from a rapid expansion towards a strategy determined by caution. The credit institutions have adapted the strategy, the territorial expansion plans, the product portfolio and...

The years of crisis were characterized by a moderation of the lending activity in Romania, banks have changed their focus from a rapid expansion towards a strategy determined by caution. The credit institutions have adapted the strategy, the territorial expansion plans, the product portfolio and...