银行管理（第六版）教师手册 Chapter_5_IM_updates.docVIP

PAGE 68 CHAPTER 5 MEASURING AND EVALUATING THE PERFORMANCE OF BANKS AND THEIR PRINCIPAL COMPETITORS Goal of This Chapter: The purpose of this chapter is to discover what analytical tools can be applied to a bank’s financial statements so that management and the public can identify the most critical problems inside each bank and develop ways to deal with those problems Key Topics in This Chapter Stock Values and Profitability Ratios Measuring Credit, Liquidity, and Other Risks Measuring Operating Efficiency Performance of Competing Financial Firms Size and Location Effects The UBPR and Comparing Performance Chapter Outline I. Introduction: II. Evaluating a Banks Performance A. Determining the Banks Long-Range Objectives B. Maximizing The Value of the Firm: A Key Objective for Nearly All Financial-Service Institutions C. Profitability Ratios: A Surrogate for Stock Values 1. Key Profitability Ratios in Banking 2. Interpreting Profitability Ratios 3. Useful Profitability Formulas for Banks and Other Financial Service Companies 4. Breaking Down Equity Returns for Closer Analysis 5. Break-Down Analysis of the Return on Assets 6. What a Breakdown of Profitability Measures Can Tell Us D. Measuring Risk in Banking and Financial Services 1. Credit Risk 2. Liquidity Risk 3. Market Risk 4. Interest-Rate Risk 5. Earnings Risk 6. Capital Risk 7. Other Forms of Risk in Banking and Financial Services (Inflation Risk, Currency or Exchange-Rate Risk, Political Risk, and Crime Risk) E. Other Goals in Banking and Financial Services Management III. Performance Indicators among Banking’s Key Competitors IV. The Impact of Size on Performance V. Size, Location and Regulatory Bias in Analyzing The Performance of Banks and Competing Financial Institutions VI. Using Financial Ratios and Other Analytical Tools to Track Bank Performance--The UBPR. VII. Summary of the Chapter Appendix to the Chapter - Improving the Performance of Banks and Other Financial Firms Through Knowledge: Sources of I