Preferencje help
Widoczny [Schowaj] Abstrakt
Liczba wyników
2015 | 8 | nr 3 | 95--107
Tytuł artykułu

The Impact of Financial Position on Risk Asset Ratios : Empirical Study of Banking Sector Listed in Muscat Security Market

Treść / Zawartość
Warianty tytułu
Języki publikacji
This study aims to analysis the impact of financial position based on four groups of risk asset ratios as capital adequacy based on three variables in the banking sector listed in Muscat Security Market (MSM) of Oman. The population of this study is six banks from the period 2009 to 2013. The multiple regression results indicate there is an impact of asset quality and total regulatory capital ratio and between asset quality, profitably and tier 1 capital ratio and finally, debt, liquidity ratios and risk of default ratio. The results of person correlations matrix shows there is a relationship between asset quality, profitability, debt and liquidity in different variables and asset risk. The researcher recommends for banks do not focus on a specific sector lending, which may increase the risk and must search constantly for alternative plans of financing to maintain growth. (original abstract)
Opis fizyczny
  • Dhofar University, Sultanate of Oman
  • Al-Tamimi, H. and Al-Mazrooei, M. (2007), Banks' risk management: a comparison study of UAE national and foreign banks, The Journal of Risk Finance, Vol. 8, No.4, pp. 394-40.
  • Beekes, W., and Brown, P. (2006), Do better governed Australian firms make more informative disclosures, Journal of Business Finance & Accounting, Vol. 33, No.3-4, pp.422-50.
  • Calandro, J. and Lane, L. (2006), Insights from the Balanced Scorecard an Introduction to the Enterprise Risk Scorecard, Measuring Business Excellence, pp. 31-40.
  • Central Bank of Oman (2014), Published by Financial Stability Unit, available on the Internet at retrieved at 10-06-2015, at 10.AM
  • Collis, J., Jarvis, R. (2000), Financial Information: the vital spark in the small enterprise management, paper presented at the 23rd ISBA National Small Firms Policy and Research Conference, Small Firms: Adding the Spark, The Robert Gordon University, Aberdeen, 15-17 November.
  • Crouhy, M., Galai, D. & Mark (2006), The Essentials of Risk Management, McGraw-Hill, USA.
  • DeYoung, R. (2001), The Financial Performance of Pure Play Internet Banks, Economic Perspectives, Vol. 25, No. 1, pp. 60-75.
  • Dechow, P. and I. Dichev (2002), The quality of accrual and earnings: The role of accrual estimation errors, The Accounting Review 77 (Supplement), pp. 35-59.
  • Drzik, J. (2005), New Directions in Risk Management, Journal of Financial Econometrics, Vol. 1, pp. 26-38.
  • European Banking Authority (2014), Cataloguing data can be found at the end of this publication, Luxembourg: Publications Office of the European Union, ISBN 978-9295086-59-3, doi:10.2853/21896, information on the European Union is available on the Internet ( retrieved at 10-06-2015, at 10.AM.
  • Hansen, M. A. (2009), An Empirical Study of Strategic Approaches to Foreign Exchange Risk Management Used By Danish Medium-Sized Non-Financial Companies. Unpublished Master of Science Thesis. Aarhus School of Business, University of Aarhus.
  • Halahleh, M. and Matarneh, B. (2012), Financial Performance, Capital Adequacy of Islamic Banks (Analytic Study), Universal Journal of Management and Social Sciences, Vol. 2, No. 8.
  • Khan, M. M. and Bhatti, M. I. (2008), Risk management: an analysis of issues in Islamic financial industry, Occasional Paper No. 5, IRTI, Jeddah.
  • Kumbirai, M. & Webb, R. (2010), A financial ratio analysis of commercial performance in South Africa, African Review of Economics and Finance, 2(1), pp. 30-53.
  • Maiteka, S. (2010), The Influence of Risk Based Audit on Corporate Governance In Public Sector In Kenya Focusing on Selected Ministries, Unpublished MBA project, Moi University.
  • Malhotra, P. and Singh, B. (2004), Status of Internet Banking in India, Management Accountant, Vol. 39, No. 11, November, pp. 890-96.
  • Muscat Security Market Guide (2014), Retrieved from:, 02-092014, AM 9:00.
  • Naser Ail Yadollahzadeh Tabari, Mohammad Ahmadi, Ma'someh Emami (2013), The Effect of Liquidity Risk on the Performance of Commercial Banks, International Research Journal of Applied and Basic Sciences ISSN 2251-838X / Vol. 4 (6), pp. 1624-1631.
  • Nocco, B. W. and Stulz, R. (2006), Enterprise risk management: Theory and practice, Ohio State University working paper.
  • Owojori, A. A., Akintoye, R. I., and Adidu, A. F. (2011), The challenge of risk management in Nigerian banks in the post consolidation era, Journal of Accounting and Taxation, Vol. 13 (2), pp 23-31.
  • Peni, Emilia, and Sami Vahamaa (2012), Did Good Corporate Improve Bank Performance during the Financial Crisis? Journal of Financial Services Research, 41(1), pp. 19-35.
  • Rompho, N. (2011), The investigation of performance measurement system in Thai listed companies, Global Journal of Strategies & Governance, pp. 56-67.
  • Sardakis, G., Mole, K., Hay, G. (2007), Do liquidity constraints in the first year of trading reduce the likelihood of firm growth and survival? Evidence from England, paper presented at the 30th ISBE Conference, International Entrepreneurship, Glasgow, 7-9 November.
Typ dokumentu
Identyfikator YADDA

Zgłoszenie zostało wysłane

Zgłoszenie zostało wysłane

Musisz być zalogowany aby pisać komentarze.
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.