Bojana Novićević Čečević – Faculty of Economics, University of Niš, Trg Kralja Aleksandra Ujedinitelja 11, Niš, Serbia
Mirjana Jemović – Faculty of Economics, University of Niš, Trg Kralja Aleksandra Ujedinitelja 11, Niš, Serbia
Jovana Milenović – Faculty of Economics, University of Niš, Trg Kralja Aleksandra Ujedinitelja 11, Niš, Serbia
DOI: https://doi.org/10.31410/EMAN.2021.85
5th International Scientific Conference – EMAN 2021 – Economics and Management: How to Cope With Disrupted Times, Online/Virtual, March 18, 2021, CONFERENCE PROCEEDINGS published by: Association of Economists and Managers of the Balkans, Belgrade, Serbia; ISBN 978-86-80194-43-1, ISSN 2683-4510
Abstract:
The banking sector is an important segment of the economic system. Strengthening the role
of the non-banking sector, liberalization and deregulation on the financial market have encouraged
faster development and transformation of the banking sector. The analytical significance of banks’ balance
sheet information was previously used primarily for statistical and monetary analysis. In modern
conditions, the financial statements of banks are a significant information resource for many internal
and external users. The paper aims to, through the analysis of liquidity, solvency and profitability indicators
of the 5 largest banks in the Republic of Serbia, according to the criterion of balance sheet assets
for the period from 2017 to 2019, point to their trend in the banking sector, bearing in mind that selected
banks make half of the balance sheet assets of the sector.
Keywords:
Financial statements, Indicators, Banks, Republic of Serbia.
REFERENCES
Abubakar, A. (2015). Relationship between financial leverage and financial performance of deposit
money banks in Nigeria. International Journal of Economics, Commerce and Management,
3 (10), 759-778.
Bassey, F. A., Toby, E. G., Bassey, I. F., & Ekwere, R. E. (2016). Liquidity Management and
the Performance of Banks in Nigeria. International Journal of Academic Research in Accounting,
Finance and Management Sciences, 6 (1), 41–48.
Baharuddin, N. S., & Azmi, S. N. A. (2015). The determinants of financial industry profitability
in Malaysia. e-Academia Journal, 4 (2), 18-25.
Dimić, M., & Barjaktarović, L. (2017). Vlasnička transformacija bankarskog sektora u zemljama
jugoistočne Evrope. Bankarstvo, 46 (1), 84-103.
Etebari, A. (2018). Variance Analysis of Financial Ratios and Industry Target Ratios. Global
Journal of Contemporary Research in Accounting, 4 (1), 580–594.
ECB (2010). Beyond roe-how to measure bank performance. Appendix to the report on EU
banking structures September 2010, European Central Bank, Available at: www.ecb.europa.
eu/pub/pdf/other/eubankingstructures201009en.pdf.
Hassan, M.K., & Bashir, A. (2003). Determinants of Islamic banking profitability. Paper presented
at the Proceedings of the Economic Research Forum 10th Annual Conference,
Marrakesh-Morocco, 7.
Khrawish, H.A., (2011). Determinants of Commercial Banks Performance: Evidence from Jordan.
International Research Journal of Finance and Economics. Zarqa University, 5 (5), 19-45.
Konceptualni okvir za finansijsko izveštavanje (2010). Odbor za međunarodne računovodstvene
standarde.
Lukić R. (2018). Bankarsko računovodstvo. Beograd: Ekonomski fakultet
Malinić, D., Milićević, V., & Stevanović, N. (2019). Upravljačko računovodstvo, Beograd: Ekonomski
fakultet.
Naceur, S. B., (2003). The determinants of the Tunisian banking industry profitability: Panel
evidence. Universite Libre de Tunis Working Conference Papers, Tunisia, 1-17.
Narodna banka Srbije (2019). Bankarski sektor u Srbiji – Izveštaj za IV tromesečje 2019. godine,
dostupno na: Izveštaj za IV tromesečje 2019. godine.
Savić, B. (2016). Uloga i značaj računovodstvene fleksibilnosti za upravljanje odnosima s investitorima.
Analiza Ekonomskog fakulteta u Subotici, 52 (35), 109-128.
Tarawneh, M. (2006). A comparison of financial performance in the Banking sector: Some
evidence from Omani commercial Banks. International Research Journal of Finance and
Economics, 3, 101-112.
Zakon o računovodstvu, Službeni glasnik RS, br. 73/2019.
Zajmi, S. (2013). Principi transparentnog izveštavanja kao osnov kontrole kvaliteta finansijskih
izveštaja. Poslovna ekonomija, Visoka strukovna škola za ekonomiju i upravu, Beograd,
2, 60-68.
