Open AccessFinancial Mechanism as a Means of Detecting Risks of Commercial Banks
Author(s) -
E.V. Buraeva,
E.V. Buraeva,
Наталия Рвачева,
Наталия Рвачева
Publication year - 2019
Publication title -
vestnik kemerovskogo gosudarstvennogo universiteta. seriâ: političeskie, sociologičeskie i èkonomičeskie nauki
Language(s) - English
Resource type - Journals
eISSN - 2542-1190
pISSN - 2500-3372
DOI - 10.21603/2500-3372-2019-4-1-45-49
Subject(s) - profitability index , business , commercial bank , finance , profit (economics) , capital adequacy ratio , quality (philosophy) , capital requirement , accounting , economics , philosophy , epistemology , microeconomics
The present research features the mechanisms of influence on financial performance of a commercial bank. The paper describes the case of Gazprombank, JSC. The data included financial statements under for 2017 made according to the International Accounting Standards. When applying factor analysis, the bank, as a commercial structure, will be able to identify positive and negative changes in the impact factors, thereby choosing the most effective development policy and strategy. The impact of such indicators as the return on assets and the multiplier of capital and profitability of income shows a negative impact on the bank's profit, which decreases compared to the previous year. The obtained results of the factor analysis contribute to the effectiveness of management decision-making and the strategic development of commercial banks, as well as improve the quality of banking risk management.