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银行盈利能力分析中英文对照外文翻译文献

Equity to assets was positively related to ROAA whether we examined domestic or foreign banks and appeared to be the most significant determinant of profitability for domestic banks. The cost to income ratio which was also significant although negatively in both cases appeared to be the most significant determinant of profitability for foreign banks. The difference in the impact of cost to income ratio on profits between foreign and domestic banks could be the result of diseconomies of operating or monitoring an institution from a distance. The relation between size and profitability was also negative for both domestic and foreign banks providing support to the studies that found either economies of scale and scope for smaller banks or diseconomies for larger financial institutions. The above results lead us to the conclusion that banks should direct their attention in a more efficient cost control rather than following policies such as consolidation that would further increase their size. The impact of GDP growth and inflation, on ROAA was significant in all cases but with opposite signs for domestic and foreign banks. These mixed results concerning macroeconomic conditions could be attributed to different levels of knowledge of country macroeconomic conditions and expectations concerning inflation rate between domestic and foreign banks. Additionally, domestic and foreign banks tend to serve different customer segments that may react differently under the same macroeconomic conditions. Finally, the results indicated that MACPASS and MACGDP are statistically significant and positively related to both domestic and foreign banks ROAA. ASSGDP is negatively related to ROAA in both cases, while the impact of concentration on ROAA was different between foreign and domestic banks.