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1、Ratioanalysis：Ratioanalysis isausefulmanagementtoolthatwillimproveyourunderstandingoffinancialresultsandtrendsovertime,andprovidekeyindicatorsoforganizationalperformance.Managerswilluse ratioanalysis topinpointstrengthsandweaknessesfromwhichstrategiesandinitiativescanbeformed.Reasonstousefin
2、ancialratioanalysis:ThemainadvantageofFRAisitsabilityandeffectivenessindistinguishinghighperformancebanksfromothersandthefactthatFRAcompensatesfordisparitiesandcontrolsforanysizeeffectonthefinancialvariablesbeingstudied(Samad,2004).Additionally,financialratioscanbeusedtoidentifyabank’sspecif
3、icstrengthsandweaknessesaswellasprovidingdetailedinformationaboutbankprofitability,liquidityandcreditqualitypolicies(Hempeletal,1994:Dietrich,1996).FRApermitsahistoricalsketchofbankreturnsandriskswhichHempeletal,(1994)suggestspresentsanopportunitytoevaluatethepastperformanceofthebankwhichisa
4、nimportantstepforplanningforfutureperformance.Althoughaccountingdatainfinancialstatementsissubjecttomanipulationandfinancialstatementsarebackwardlooking,theyaretheonlydetailedinformationavailableonthebank’soverallactivities(Sinkey,2002).Furthermore,theyaretheonlysourceofinformationforevaluat
5、ingthemanagement’spotentialtogeneratesatisfactoryreturnsinfuture.Whatratioisusuallyusedinbankingsector?(上学期老师给的那张有变量的纸)Theretailbankingindustryincludesthosebanks thatprovidedirectservicessuchascheckingaccounts,savingsaccountsandinvestmentaccounts,alongwithloanservices,toindividualconsumers.H
6、owever,mostretailbanksare,infact, commercialbanks thatservicecorporatecustomersaswellasindividuals.Retailbanksandcommercialbankstypicallyoperateseparatelyfrominvestmentbanks,althoughtherepealoftheGlass-SteagallActlegallyallowsbankstoofferbothcommercialbankingservicesandinvestmentbankingservi
7、ce.Theretailbankingindustry,likethebankingindustryoverall,derivesrevenuefromitsloansandservices.IntheUnitedStates,theretailbankingindustryisdividedintothemajormoneycenterbanks,withthebigfourbeingWellsFargo,JPMorganChase,CitigroupandBankofAmerica,an
