收购对卢旺达金融机构财务绩效的影响以卢旺达i & & M银行为例

Q3 Economics, Econometrics and Finance

Afro-Asian Journal of Finance and Accounting Pub Date : 2023-10-23 DOI:10.53819/81018102t2214

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引用次数: 0

摘要

本研究的目的是分析收购对卢旺达金融机构财务绩效的影响。许多金融机构经过收购，其财务业绩有了明显的提高，但这是由于收购还是其他因素，还没有得到证实。在进行这项研究时，制定了三个目标，以评估收购后战略变更管理对金融机构财务绩效的影响。调查收购后市场份额管理对卢旺达I&M银行金融机构财务绩效的影响，确定收购后风险管理的变化对卢旺达I&M银行金融机构财务绩效的影响。样本量为208，采用有目的抽样。用于数据收集的原始数据。数据分析采用SPSS软件。在共发放的208份问卷中，有189份问卷由受访者完成并交回，占问卷总数的91.3%。模型的决定系数R平方为0.511，表明I&M银行财务绩效中51.1%的可变性是由战略变更管理来解释的。R的平方为0.584，表明I&M银行财务业绩的变异性中有58.4%解释了市场份额管理。研究发现，风险管理程度对I&M银行的财务绩效有48.6%的影响。研究发现，战略变革管理与财务绩效之间存在很强的正相关关系(r=0.715, p<0.05)。同样，市场份额管理与财务绩效之间也存在显著正相关(r=0.764, p<0.05)。此外，风险管理程度与财务绩效之间存在显著正相关(r=0.697, p<0.05)。建议卢旺达I&M银行董事会成员继续培养有效的战略变革管理文化。确保与员工清晰和频繁地沟通战略变化，使角色与新战略保持一致，并优先考虑良好计划的执行。关键词:并购，战略变更管理，市场份额管理，风险管理，财务绩效

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Effect of Acquisition on Financial Performance of Financial Institutions in Rwanda; A Case of I&M Bank Rwanda

The objective of this study was to analyse the effect of acquisition on financial performance of financial institutions in Rwanda. Many financial institutions undergone acquisition and their financial performance has been increased significantly, but it is not proven if it is due to acquisition or other factors. In conducting this research, three objectives laid out to assess the effect of strategy change management upon acquisition on financial performance of financial institutions in I&M Bank Rwanda; to investigate the effect of market share management upon acquisition on financial performance of financial institutions in I&M Bank Rwanda and to determine the effect of change in risk management upon acquisition on financial performance of financial institutions in I&M Bank Rwanda. The sample size is 208 selected using purposive sampling. Primary data used for data collection. Data analysed using SPSS. Out of the total 208 questionnaires distributed: 189 questionnaires were completed and returned by the respondents, representing 91.3% of the total. The model's coefficient of determination, denoted as R squared, is 0.511 indicates that 51.1% of the variability in financial Performance of I&M Bank, explained by the strategy change management. R squared of 0.584 indicates that 58.4% of the variability in financial Performance of I&M Bank explained market share management. The findings revealed that 48.6 % of the financial Performance of I&M Bank explained by degree of risk management. The findings indicated that there is a strong positive correlation (r=0.715, p<0.05) between strategy change management and financial performance. Similarly, a positive and significant correlation (r=0.764, p<0.05) between market share management and financial performance. Furthermore, a sturdy positive correlation (r=0.697, p<0.05) exists between the degree of risk management and financial performance. Board Member at I&M Bank Rwanda are recommended to continue fostering a culture of effective strategy change management. Ensure clear and frequent communication of strategic changes to employees, aligning roles with new strategies, and prioritizing well-planned execution. Key words: acquisition, strategy change management, market share management, risk management, financial performance

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来源期刊

Afro-Asian Journal of Finance and Accounting Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： Finance and accounting are seen as essential components for the successful implementation of market-based development policies supporting economic liberalisation in the rapidly emerging economies in Africa, the Middle-East and Asia. AAJFA aims to foster greater discussion and research of the development of the finance and accounting disciplines in these regions. A major feature of the journal will be to emphasise the implications of this development and the effects on businesses, academics and professionals. Topics covered include: -Asset pricing, corporate finance, banking; market microstructure -Behavioural and experimental finance; law and finance -Emerging economies: finance, audit committees, corporate governance -Islamic finance, accounting and auditing -Equity analysis and valuation, venture capital and IPOs -National GAAP and IASs compliance, harmonisation and strategies -Financial measurement/disclosure, and the quality of information reported -Accountability and social/ethical/environmental measurement/reporting -Cultural, political, institutional impact on financial measurement/disclosure -Accounting practices for intellectual capital and other intangible assets -Provision of non-audit services and impairment to auditor independence -Audit quality and auditor skills; internal control/auditing -Management accounting, control and /use of key performance indicators -Accounting education and professional development, accounting history -Public sector and not-for-profit accounting