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个人客户是商业银行重要的客户群体,如何实现个人客户价值最大化成为各商业银行业务发展的重要战略。本文在构建商业银行个人客户价值评价指标体系的基础上,采用层次分析法对指标体系中各指标的权重进行合理赋值,对个人客户价值进行综合评价,从而提出商业银行实现个人客户价值最大化的相应策略。 相似文献
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商业银行绩效评价的实证研究 总被引:6,自引:0,他引:6
现阶段进行商业银行绩效研究具有重大意义。从商业银行经营的“三性”出发,构建了商业银行绩效评价指标体系;根据商业银行指标体系的特点,选择使用“因子分析法”对商业银行的绩效状况进行评价;最后,对某省各商业银行的绩效状况进行了实证评价,为监管机构提供参考。 相似文献
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如何对商业银行财务状况做出科学全面的评价,日益成为监管者、投资人和管理者关注的焦点。通过总结以往商业银行财务评价研究中存在问题,有针对性地提出一套商业银行财务评价方法。首先按照"盈利性、安全性、流动性"的商业银行经营原则,构建起一套商业银行财务评价指标体系,然后以13家上市银行为样本,运用主成分分析法完成财务综合评价函数设计,最后选取深圳发展银行为典型,应用所设计财务评价方法对其进行财务分析,以验证该方法的科学性和适用性。 相似文献
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文章基于网络分析法(ANP)对商业银行现金管理业务评价研究。运用ANP方法构建了商业银行现金管理业务指标体系,并借助Super Decisions软件建立网络评价模型,进而确定了各指标的权重值,根据各指标的权重值大小判断其对商业银行现金管理业务的影响程度,最后以某国有股份制商业银行五家一级分行为例,实证分析结果证明了ANP在商业银行现金管理业务评价中的可行性和适用性。 相似文献
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本文在选择商业银行竞争力评价指标体系的基础上,利用层次分析法和熵权法两种方法相结合的综合方法,采用2002-2007年我国四大商业银行和招商、民生等十三家银行的原始数据,并通过构建标准化数据矩阵,计算出了我国商业银行的竞争力状况及其排名。 相似文献
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地方财政收支评价指标体系构建及其应用研究 总被引:2,自引:0,他引:2
本根据地方财政收支评价指标体系构建的原则。构建了收支评价项目结构和基层项目评价指标体系。在应用方面,按照地方财政收支评价标准,划分出基层项目评价指标的临界区间;利用地方财政收支评价项目及指标权重判断模型测算出各项目、各指标在评价过程中的相对权重;将项目、指标通过定量分析和层次分析逐级加权汇总,确定出地方财政收支运行的整体效果,对该指标体系如何应用于地方财政运行分析进行了方法探讨。 相似文献
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我国商业银行金融创新力评价 总被引:1,自引:0,他引:1
本文首先分析了我国商业银行的金融创新现状并界定了金融创新力,然后通过选取14家商业银行作为研究对象,构建了我国商业银行金融创新力的评价指标体系,并以此为基础,利用主成分分析法对这些银行的金融创新力进行了实证分析,并做出相应的综合评价. 相似文献
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Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China. 相似文献
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正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note: 相似文献
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How can China achieve phenomenal economic growth despite what is considered as 'weak' institutions in market-based economies? Xu(2011) provides a framework to u... 相似文献
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《China Journal of Accounting Research》2016,(2):175
<正>The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to... 相似文献
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The literature on income smoothing focuses on the effect of earnings smoothing on the equity market.This paper investigates the effect of income smoothing on th... 相似文献
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Andrew Thomson 《Accounting, Business & Financial History》2001,11(2):99-115
This article defines the case for treating management history as a discrete subject area, although one closely related to business, accounting, labour, and industrial history. It seeks to concentrate on the nature, process, and practice of management as an activity within the organization, and to argue that it is important that modern British managers understand the intellectual and cultural roots of their profession, since without these they will tend to be swayed by short-term management 'fads'. Within the broad topic there are several identifiable sub-areas for potential exploration, including the comparative historical development of management between different countries, management institutions, managerial careers and labour markets, management structures, management skills, and management thought and theory. 相似文献
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Takeo Yoshikawa 《Accounting, Business & Financial History》2001,11(3):269-281
This paper aims to show two things. The first is how Japanese culture has contributed to the development of Japanese cost accounting history. The second is to reveal the research possibilities of cost accounting history. This paper also reviews the salient features of several important examples of these aspects of cost accounting practice in Japan. It therefore explores, through some practical illustrations, how and why Japanese cost accounting differs from that found in the West. 相似文献
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Garry D. Carnegie Robert H. Parker Roy Wigg 《Accounting, Business & Financial History》2000,10(3):371-383
So far as the available evidence allows, this paper examines the life and career of John Spence Ogilvy, foundation member of the Society of Accountants in Edinburgh in 1854, who emigrated to Melbourne in 1856, but did not play a part in the development of an organized accounting profession in Australia. The paper also attempts to explain the gap of thirty-two years between the formation of the first accounting bodies in Edinburgh and Melbourne. 相似文献
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《China Journal of Accounting Research》2014,(1):65-65
【正】The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditin... 相似文献
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《中国注册会计师》2014,(8)
正The last two decades have been a definitive era in the evolution of the accountancy profession.In the wake of major corporate scandals at the turn of the century,an international public debate arose on the need for more effective and well-considered regulation;this debate then reignited during the global financial and sovereign debt crises. 相似文献