[雙語翻譯]商業(yè)銀行外文翻譯--約旦部分商業(yè)銀行財務(wù)績效評估

1、6300 英文單詞， 英文單詞，3.5 萬英文字符，中文 萬英文字符，中文 9900 字文獻出處： 文獻出處：Almazari, Ahmed Arif. “Financial performance evaluation of some selected Jordanian commercial banks.“ International Research Journal of Finance and Economics

2、68.8 (2011): 50-63.Financial Performance Evaluation of Some Selected Jordanian Commercial BanksAhmed Arif AlmazariAbstractThis study attempted basically to measure the financial performance of some selected Jordanian com

3、mercial banks for the period 2005-2009. It is evaluatory in nature, drawing sources of information from secondary data. The financial performance of banks is studied on the basis of financial variables and ratios. In thi

4、s paper an attempt was made to analyze the financial performance of seven selected Jordanian commercial banks using simple regression in order to estimate the impact of independent variable represented by; the bank size,

5、 asset management, and operational efficiency on dependent variable- financial performance represented by; return on assets and interest income size. It was found that banks with higher total deposits, credits, assets,

6、and shareholders’ equity does not always mean that has better profitability performance. It was also found that there exists a positive correlation between financial performance and asset size, asset utilization and oper

7、ational efficiency, which was also confirmed with regression analysis that financial performance is greatly influenced by these independent factors. This study can be a source of help to bank managers to improve their fi

8、nancial performance and formulate policies that will promote effective financial system. The study also recommend measures that could be adopted by banks to ensure soundness in their operations.Keywords: Financial perfor

9、mance, financial ratios, deposits, credits, assets, shareholders.I. IntroductionBanks are the backbone of the global economy, providing capital for innovation, infrastructure, job creation and overall prosperity. Banks a

10、lso play an integral role in society, affecting not only spending by individual consumers, but also the growth of entire industries. Financial performance help us to measure the results of a firm's policies and opera

11、tions in monetary terms. These results are reflected in the firm's return on investment, return on assets, value added. It also helps us to evaluate how well a bank is using its resources to make a profit. Common exa

12、mples of financial performance include operating income, earnings before interest and taxes, and net asset value. It is important to note that no one measure of financial performance should be taken on its own. Rather, a

13、 thorough assessment of a company's performance should take into account many different measures. Financial performance is a subjective measure of how well a bank can use assets from its primary mode of business and

14、generate revenues. This term is also used as a general measure of a firm's overall financial health over a given period of time, and can be used to compare similar firms across the same industry or to compare industr

15、ies or sectors in aggregation.The examination of financial performance in banking has important public policy implications in the Jordanian context due to the following facts: Firstly, the principle aim is to achieve a m

16、ore competitive and efficient financial system. The banking industry is a vital part of the financial system in any country. Thus, its successes or failure strongly affect the health of the economy. Secondary, it is inte

17、resting to study the determinants of financial performance, as it is along with total factor productivity by 12.2% but technical efficiency change increased to 2.1%. In 2nd phase of reforms, total factor productivity, te

18、chnological change and technical efficiency change was increased by 17.4%, 14.6% and 2.4% respectively. The results supported the hypothesis that the financial reforms improved the banking efficiency of Pakistan banking

19、sectors.Al-Obaidan (2008) suggest that large banks are more efficient than small banks in the Gulf region. Tarawneh (2006) found that the bank with higher total capital, deposits, credits, or total assets does not always

20、 mean that has better profitability performance. Financial performance of the banks was strongly and positively influenced by the operational efficiency and asset management, in addition to the bank size.Jahangir, Shill

21、and Haque (2007) stated that the traditional measure of profitability through stockholder’s equity is quite different in banking industry from any other sector of business, where loan-to-deposit ratio works as a very goo

22、d indicator of banks' profitability as it depicts the status of asset-liability management of banks. But banks' risk is not only associated with this asset liability management but also related to growth opportun

23、ity. Smooth growth ensures higher future returns to holders and there lies the profitability which means not only current profits but future returns as well. So, market size and market concentration index along with retu

24、rn to equity and loan-to-deposit ratio grab the attention of analyzing the banks’ profitability.X. Chen et all (2005) applies frontier analysis (X-efficiency) using DEA to examine the cost, technical and a locative effic

25、iency of 43 Chinese banks over the period 1993 to 2000. In this paper the input used are interest expenses, non-interest expenses (which includes the price of labor), price of deposits (interest paid on deposits divided

26、by deposits), and the price of capital (non-interest expenses are divided by fixed assets); Outputs used are loans, deposits and non-interest income. Results show that the large state-owned banks and smaller banks are mo

27、re efficient than medium sized Chinese banks. In addition, technical efficiency consistently dominates the a locative efficiency of Chinese banks.Fadxlan Sufian (2006) applied DEA window analysis approach to examine the

28、long-term trend in the efficiency of 29 Singapore banking groups during the period of 1993-2003. In this paper, the input vector includes (x1) Total Deposits, which includes deposits from customers and other banks and (x

29、2) Fixed Assets while (y1) total loans, which includes loans to customers and other banks and (y2) Other Income, which consists of fee and commission incomes and other non-interest operating income are the output vectors

30、. The results suggest that the Singapore banking groups have exhibited mean overall or technical efficiency of 88.4 per cent. It was found that the Singapore banking groups’ overall efficiency was on a declining trend du

31、ring the earlier part of the studies, before increasing dramatically during the later period.(Maghyereh, 2003) Jordan undertook major financial sector liberalization starting in the early of 1990s. The effect of this ref

32、orm on the efficiency of the banking sector is evaluated. A non parametric method of Data Envelopment Analysis (DEA) has been used to arrive at the efficiency scores for a panel data sample covering eight Jordanian comme

33、rcial banks over the period 1984 to 2001. The findings suggest that liberalization program was followed by an observable increase in efficiency. Another finding of the study is that large banks demonstrated the faster pr

34、oductivity growth during the liberalization. The study has important implications such as guiding the government policy regarding deregulation and liberalization.Chowdhury (2002) observed that the banking industry of Ban