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Sritarapipat, Onruedee (2008) Thai Commercial Banks' Quality of Earnings and Operating Efficiency. University of the Thai Chamber of Commerce Journal, 28 (3). ISSN 0125-2437

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Abstract

The objectives of this research were to analyze quality of earnings and operating efficiency of listed companies in the banking sector, to study the relationship between quality of earnings and operating efficiency, and to compare the quality of earnings and operating efficiency among small, medium, and large banks. The data was collected from the annual financial statements of ten listed companies in the bank sector during the years 2001-2005. This study classified the banks into 3 groups based on total assets: large, medium and small banks. Statistical analysis methods used in this study are descriptive analysis and trend analysis. Three hypotheses were tested by carrying out Pearson correlation coefficients (Scheffe) and One-Way ANOVA. The results indicated that from 2001 to 2005, 50 percent of the banks had a quality of earnings ratio, a ratio of cash flow from operations per average total assets, and a ratio of cash flow to revenue higher than the sectorûs average. In addition, quality of earnings was found to be significantly related to operating efficiency. Quality of earnings is not different relative to the size of the bank and a ratio of cash flow from operations per average total assets was not different, either. However, the ratio of cash flow to revenue is different depending on the size of the bank.

Item Type: Article
Subjects: Business > Finance
General Works > Journals
Divisions: UTCC Journal Editorial Office
Depositing User: Sirichai Jintaviriyasakoon
Date Deposited: 07 May 2014 11:24
Last Modified: 07 May 2014 11:24
URI: http://eprints.utcc.ac.th/id/eprint/648

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