Linking profits to Greek bank production management

Dimitrios Vasiliou

Research output: Contribution to journalArticle

7 Citations (Scopus)

Abstract

This paper applies the statistical cost accounting (SCA) methodology to investigate profitability differences between high-profit and low-profit Greek banks. The SCA approach hypothesizes that a bank's net income can be expressed as the weighted sum of its various assets and liabilities, the weights being the net revenue or costs attributable to each item. The study uses a sample of pooled time series and cross-section data over the period 1977-1986. The empirical evidence suggests that asset and - to a lesser extent - liability management play a role in explaining interbank differences in profitability in Greece during the period examined.

Original languageEnglish
Pages (from-to)67-73
Number of pages7
JournalInternational Journal of Production Economics
Volume43
Issue number1
DOIs
Publication statusPublished - 1 May 1996

Keywords

  • Bank profitability
  • Decision making
  • Greek banking

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