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Accounting Analysis of Banking Companies Listed in IBEX35 in Period of Financial Crisis

Applied Economics and Finance

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Field Value
 
Title Accounting Analysis of Banking Companies Listed in IBEX35 in Period of Financial Crisis
 
Creator Benedito, Miguel Angel Pérez
 
Description This manuscript presents a new methodology to measure the behavior of banking companies. It is based on equilibrium a criterion which is always on a balance sheet, and the main issue is the economic and financial significance of this equilibrium. The accounting analysis based on the Edgeworth’s box analyzes an observation by means of two indicators, which measures the economic and financial significance of each annual observation at same time. This characteristic allows the measure of the decision making on two different criteria, according to evolution of macroeconomic variables. Moreover, undetermined values have financial and economic significances because the behavior of companies has a limit on this methodology. This manuscript presents the accounting methodology of the Edgeworth’s box in the first chapter. Then, the behavior of banking companies is analyzed as qualitative and quantitative criteria to carry out the result of research in the second chapter. Conclusions are referred to the analytic capacity of this methodology and research results.
 
Publisher Redfame Publishing
 
Contributor
 
Date 2015-05-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://redfame.com/journal/index.php/aef/article/view/847
10.11114/aef.v2i3.847
 
Source Applied Economics and Finance; Vol 2, No 3 (2015); 51-62
2332-7308
2332-7294
 
Language eng
 
Relation http://redfame.com/journal/index.php/aef/article/view/847/797