AN EMPIRICAL STUDY OF CORRELATION BETWEEN NET ASSETS AND OWN FUNDS IN THE ROMANIAN BANKING SYSTEM DURING 2001-2008

Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2009, Vol 11, Issue 1

Abstract

In this paper we explore the correlation between net assets and own funds in the Romanian banking system during 2001-2008. We based our approach on the Pearson correlation coefficient and we realized an empirical study, which demonstrates how the relevant elements of the capital ratio are connected. The study puts forward the concept that the banking capital adequacy is a subject of great significance to bankers, shareholders and depositors, and of course to bank supervision and central banks.

Authors and Affiliations

Adela Socol, Adina Dănuleţiu, Mihaela Aldea

Keywords

Related Articles

THE OPTIMIZATION OF THE INTERNAL AND EXTERNAL REPORTING IN FINANCIAL ACCOUNTING: ADOPTING XBRL INTERNATIONAL STANDARD

More and more enterprises, especially the listed companies, have adopted new accounting norms and regulations (IFRS or US GAAP, Bale II and, in perspective, SURFI), manifesting interest for publishing financial reports u...

E-LEARNING MANAGER

This article presents some findings of the E-Learning Manager (ELM) Project regarding the implementation of an Europe-wide certification for learning professionals. The members of the project identified three main domain...

CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS

The objective of this paper is to present a comparative analysis of the consolidated financial statements according to the International Financial Reporting Standards or the European Directives and see how such accountin...

CHARACTERISTICS OF WAITING LINE MODELS – THE INDICATORS OF THE CUSTOMER FLOW MANAGEMENT SYSTEMS EFFICIENCY

This paper is dedicated to the presentation of the single-channel waiting line systems with Poisson arrivals and exponential service times.They represent stages of customer flow management processes. Waiting systems are...

AUDITORS’ PERCEPTION OF FRAUD PREVENTION MEASURES: EVIDENCE FROM TURKEY

The study has been carried out to identify auditors’ perception regarding fraud prevention measures. In particular, the research focuses on the differences in perception of the effectiveness of fraud prevention measures...

Download PDF file
  • EP ID EP155207
  • DOI -
  • Views 101
  • Downloads 0

How To Cite

Adela Socol, Adina Dănuleţiu, Mihaela Aldea (2009). AN EMPIRICAL STUDY OF CORRELATION BETWEEN NET ASSETS AND OWN FUNDS IN THE ROMANIAN BANKING SYSTEM DURING 2001-2008. Annales Universitatis Apulensis series Oeconomica, 11(1), 478-493. https://europub.co.uk./articles/-A-155207