Irish credit unions: Investigating performance determinants and the opportunity cost of regulatory compliance

Glass, J. Colin; McKillop, Donal; Rasaratnam, Syamarlah

doi:10.1016/j.jbankfin.2009.07.001

Cited by 55 publications

(39 citation statements)

References 25 publications

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“…oddziałów) i często uniemożliwia przeprowadzenie analizy sektorowej (zob. Berger, Leusner, Mingo, 1997;Kenjegalieva, Simper, Weynman-Jones, 2009;Glass, McKillop, Rasaratnam, 2010).…”

Section: Istota Oraz Rozwój Metody Deaunclassified

Application of the Dea Method to Assess the Effectiveness of Selected Banks in Poland

Mastalerz

2017

Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia

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Streszczenie: Cel -Celem niniejszego artykułu jest określenie poziomu efektywności wybranych banków w Polsce, przy wykorzystaniu metody DEA. Metodologia badania -W opracowaniu zastosowano model DEA (Data Envelopment Analysis) jako narzędzie do przetwarzania danych. Wynik -Na podstawie analizy uzyskano informacje na temat efektywności działania banków. Oryginalność/wartość -Koncepcja zastosowana w artykule pozwala dostarczyć informacji do podejmowania decyzji strategicznych w bankach.Słowa kluczowe: metoda DEA, CCR, efektywność, bankowość, rachunkowość zarządcza WprowadzeniePo latach ekspansji w sektorze bankowym nadszedł czas na odpoczynek dla tego sektora. Kumulacja negatywnych czynników zewnętrznych doprowadziła do wyhamowania dynamiki, szczególnie jeśli chodzi o wyniki finansowe. Zyski większości banków były w 2015 roku gorsze niż w roku 2014, a rok 2016 w dalszym ciągu nie napawa optymizmem. Dodatkowo, stale rosnąca konkurencja na rynku usług finansowych oraz przemiany ilościowe i jakościowe w sektorze bankowym sprawiają, że konieczne staje się sprawne zarządzanie efektywnością. To właśnie narzędzia rachunkowości zarządczej pomagają w podejmowaniu strategicznych decyzji także w bankowości. Dlatego pomiar efektywności działalności banków jest kwestią istotną, ponieważ dostarcza informacji dotyczących skuteczności podejmowanych działań w jednostce.Celem niniejszego artykułu jest określenie poziomu efektywności wybranych banków w Polsce, przy wykorzystaniu metody DEA. W opracowaniu zastosowano model DEA (Data Envelopment Analysis) jako narzędzie do przetwarzania danych. Do próby badawczej wybrano 8 największych banków w Polsce. Według czasopisma "Bank" ich przychody oraz wyniki finansowe niezmiennie, od 2014 roku, plasują je w pierwszej ósemce banków. Do analizy przyjęto takie banki, jak:

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“…oddziałów) i często uniemożliwia przeprowadzenie analizy sektorowej (zob. Berger, Leusner, Mingo, 1997;Kenjegalieva, Simper, Weynman-Jones, 2009;Glass, McKillop, Rasaratnam, 2010).…”

Section: Istota Oraz Rozwój Metody Deaunclassified

Application of the Dea Method to Assess the Effectiveness of Selected Banks in Poland

Mastalerz

2017

Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia

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“…Na Irlanda, aproximadamente 65,61% da população é vinculada a alguma cooperativa de crédito (GLASS et al, 2010 O Sistema de Crédito Cooperativo (Sicredi) é originário da região sul, atua em diversas regiões do país, principalmente na sul e centro oeste. Possui a maior representatividade em depósitos da região sul, 48,1%, e a segunda na região centro oeste 38,6%.…”

Section: Cooperativas De Créditounclassified

A Estrutura De Capital Das Cooperativas De Crédito Filiadas Ao Sicredi

Bittencourt

Bressan

2016

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RESUMOAs cooperativas de crédito almejam estruturas de capital que proporcionem maiores benefícios aos seus cooperados, e a estratégia de alocação eficiente dos recursos por parte das cooperativas é uma das formas de maximizar os benefícios aos seus cooperados. Neste trabalho, buscou-se identificar a relação entre ativos e passivos das cooperativas de crédito, por meio da análise da estrutura de capital adotada pelas cooperativas filiadas ao sistema Sicredi. A estratégia de pesquisa adotou as abordagens quantitativa e descritiva. Utilizou-se a correlação canônica para analisar a correlação entre os dois lados do balanço, ativos e passivos. Os dados demonstraram que as cooperativas de crédito estão financiando as aplicações de longo prazo com obrigações de longo prazo. O patrimônio líquido está sendo usado para subsidiar os ativos permanentes e, as obrigações de curto prazo estão financiando as aplicações de curto prazo. A maior parte dos ativos está sendo financiado com recursos do patrimônio líquido, o que indica uma redução da alavancagem, e consequentemente menores retornos aos cooperados. Em contrapartida, esta estratégia promove maior facilidade na captação de recursos de terceiros, indicando que as cooperativas de crédito filiadas ao Sicredi mantêm uma postura mais conservadora. Palavras-chave: Análise multivariada; Cooperativas de crédito; Correlação canônica; Demonstrações financeiras. 2 Os autores agradecem ao CNPq pelo imprescindível apoio financeiro à realização da presente pesquisa. ABSTRACT

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“…These studies also suggest that credit unions suffer from a considerable degree of scale inefficiency with in excess of 50 percent of scale inefficient credit unions subject to decreasing returns to scale. Glass et al (2010) assess the efficiency of Irish credit unions using a two-stage approach. The analysis revealed that 93 percent of Irish credit unions operate at various levels of inefficiency, with this leaving seven percent of credit unions identified as best-practice.…”

Section: Efficiency Studiesmentioning

confidence: 99%

“…The only previous investigation of Irish credit union performance is that of Glass et al (2010) which is based on 2006 data and investigates performance determinants and the opportunity cost of regulatory compliance using a non-parametric methodology. A key finding of this analysis was that 68 percent of Irish credit unions do not incur an extra opportunity cost in meeting regulatory guidance on bad debt.…”

Section: Introductionmentioning

confidence: 99%

Modelling the Performance of Irish Credit Unions, 2002-2010

2012

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This study undertakes a modeling based performance assessment of all Irish credit unions between 2002 and 2010, a particularly turbulent period in their history. The analysis explicitly addresses the current challenges faced by credit unions in that the modeling approach used rewards credit unions for reducing undesirable outputs (impaired loans and investments) as well as for increasing desirable outputs (loans, earning assets and members' funds) and decreasing inputs (labour expenditure, capital expenditure and fund expenses). The main findings are: credit unions are subject to increasing returns to scale; technical regression occurred in the years after 2007; there is significant scope for an improvement in efficiency through expansion of desirable outputs and contraction of undesirable outputs and inputs; and that larger credit unions, that are better capitalised and pay a higher dividend to members are more efficient than their smaller, less capitalised, and lower dividend paying counterparts.

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Irish credit unions: Investigating performance determinants and the opportunity cost of regulatory compliance

Cited by 55 publications

References 25 publications

Application of the Dea Method to Assess the Effectiveness of Selected Banks in Poland

Application of the Dea Method to Assess the Effectiveness of Selected Banks in Poland

A Estrutura De Capital Das Cooperativas De Crédito Filiadas Ao Sicredi

Modelling the Performance of Irish Credit Unions, 2002-2010

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