[雙語翻譯]財務(wù)績效外文翻譯--巴基斯坦私人銀行財務(wù)績效分析

1、1750 英文單詞， 英文單詞，1 萬英文字符，中文 萬英文字符，中文 2850 字文獻(xiàn)出處： 文獻(xiàn)出處：Shah S Q, Jan R. Analysis of financial performance of private banks in Pakistan[J]. Procedia-Social and behavioral sciences, 2014, 109: 1021-1025.Analysis of Financial

2、 Performance of Private Banks in PakistanSyed Qasim Shah, Rizwan JanAbstractThis study deals with financial performance of private banks in Pakistan. The data is collected from Financial Statements Analysis of Financial

3、Sector issued by State bank of Pakistan. The sample size consists of top ten Private commercials banks of Pakistan. We used Regression analysis and correlation technique in order to address the issue. Bank size and Opera

4、tional Efficiency is negatively related with ROA and positive relationship was found with Assets management ratio. While, Bank size is positively related with Interest Income and Asset Management and Operational Efficien

5、cy is negatively related with Interest Income.Keywords: financial performance, efficiency, Banking, Pakistan;1. IntroductionFinancial sector is imperative for economic growth and industrialization via channeling funds, p

6、roviding proficient financial system, sociable investor’s treatment, and optimal utilization of resources (Raza, 2011). Banking sector in any economy is performing the major role in these regards. Banking sector plays a

7、significant role in channeling funds to industries and contributing towards economic and financial growth and stability. A well-established banking sector can absorb major financial crisis in the economy and can provide

8、a plat form for strengthening the economic system of the country (Aburime, 2009). Pakistani banking sector has undergone through severe changes since its independence. Initially the banking sector of Pakistan has faced l

9、ot of problems like, lack of resources, political uncertainty, lack of skilled human resource and socioeconomic catastrophe, which affected the efficient working of banking sector. But State Bank of Pakistan (SBP) took i

10、nitiatives by introducing SBP Act, 1956 to promote private sector banks, followed by privatization of 1992 motivated local and foreign investors in setting private sector banks and financial institutions. Currently, Paki

11、stani banking sector consist of 44 banks with 9,399 branches and Rs. 11,778.6 billion assets, including 5 public sector banks, 23 domestic private banks, 12 foreign private banks, 4 specialized banks. Today, almost 80 pe

12、rcent of the banking assets held by the private sector banks in Pakistan (SBP, 2011). The objective of this study is to analyze the financial data of Pakistani private banks for the financial periods 2006-2010. In additi

13、on, to study the relationships among measures such as bank's size, operational efficiency, asset management, return on assets, interest income, and to discuss their influence on the bank's performance.2. Literatu

14、re ReviewTarawneh (2006) found that the banks having high total capital, deposits, credits, or total assets does not always means that has healthier profitability performance. The operational efficiency and asset managem

15、ent, in adding to the bank size, positively influenced the financial performance of these banks. In the light of his empirical study he concluded that the operational efficiency and asset management, in addition to the b

16、ank size, strongly and positively influenced financial performance of the banks. Ahmad, (2011) in his study of the financial performance of seven Jordanian commercial banks used ROA as a measure of banks’ performance and

17、 the bank The mean value of ROA is 0.011762; this shows that percentage of ROA is 1 % which is very low while the standard deviation is 0.013906.The mean value of Interest income (IN) is 15.90470, this shows that percent

18、age is more than 100 which indicate the very high value of Interest income while the standard deviation is 0.878778.Bank size (BS) measured as Ln (explain) of total assets registered a very high mean of 19.19761 while st

19、andard deviation is also high 0.758796. The mean of Asset management (AM) is 0.017200 and its standard deviation is 0.019055.The mean of Operational Efficiency (OE) is 1.379372 and its standard deviation is 0.626908.4.2.

20、 Correlation AnalysisTable 3. Results of CorrelationROA IN BS AM OEROA 1.000000 0.367797 0.298680 0.986983 -0.913402IN 0.367797 1.000000 0.892418 0.431248 -0.404140BS 0.298680 0.892418 1.000000 0.350509 -0.321225AM 0.986

21、983 0.431248 0.350509 1.000000 -0.917029OE -0.913402 -0.404140 -0.321225 -0.917029 1.000000The value of correlation between ROA and Bank size (BS) is 0.298680.The result of correlations indicates a weak positive correlat

22、ion between dependent variable (ROA) and independent variable (BS), which is 29.8 percent. It is also clear from correlation test there is a very strong positive correlation between dependent variable (ROA) and Asset man

23、agement (AM) which is 98%. While the relationship between dependent variable (ROA) and independent variables is -91 percent which shows high negative correlation. This result of correlation between Interest Income (IN) d

24、ependent variable and Bank size (BS) shows a strong positive correlation, which is 89%. It is clear from correlation test that there is a moderate correlation between dependent variable Interest Income (IN) and Independe

25、nt variable Asset Management (AM) that is 43%. The test indicates the moderate negative correlation between dependent variable Interest Income (IN) and independent variable Operational Efficiency (OE) that is - 40%.4.3.

26、Regression AnalysisTable 4. Results of Regression Analysis (Dependant Variable ROA)Variable Coefficient Std. Error T-Statistic Prob.C 0.041023 0.015751 2.604405 0.0124LOG (BS) -7.9405 0.000813 -0.097689 0.9226AM 0.005504

27、 0.000767 7.174953 0.0000OE -0.012225 0.002228 -5.487629 0.0000R-squared 0.864417 F-statistic 95.63317Adjusted R-squared 0.855378 Probe (F-statistic) 0.00004.3.1. ROA with independent Variables4.3.1.1. Bank SizeBank size

28、 shows negative relationship with ROA with a coefficient of -7.9405.This result indicates that with a 1 percent increase in the firm’s bank size, there is -7.9405 Percent decrease in ROA of a firm .There is an insignific