RT Journal Article
SR Electronic
A1 Kašparovská, Vlasta
T1 The evaluation of financial analysis in light of the actual requirement on methodology of banking financial performance evaluation
JF Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
YR 2014
VO 56
IS 3
SP 99
OP 108
DO 10.11118/actaun200856030099
UL https://acta.mendelu.cz/artkey/acu-200803-0010.php
AB The content of this article is the evaluation of financial analysis in light of the actual requirement on methodology of banking performance. For the evaluation the criteria reflecting the requirements of those current management and also the requirements of the investors in the financial market was chosen.For the evaluation of financial analysis two models of pyramidal analysis indicators of the bank return on average equity (ROAE) are used. The first is Schierenbeck model and the second is Du Pont pyramidal model modified in accordance with the conditions of the banking company. In the context of legislative changes and market conditions it is not optimal to use financial analysis as the only methodology for evaluation of banking performance. In the future it is necessary to see the point of the financial analysis as a resource for a more sophisticated measure of financial performance.