尼泊尔选定银行并购前后财务绩效分析

IF 5.5 Q1 MANAGEMENT

Asia Pacific Management Review Pub Date : 2023-02-18 DOI:10.1016/j.apmrv.2023.02.001

Baburam Adhikari, Marie Kavanagh, Bonnie Hampson

{"title":"尼泊尔选定银行并购前后财务绩效分析","authors":"Baburam Adhikari, Marie Kavanagh, Bonnie Hampson","doi":"10.1016/j.apmrv.2023.02.001","DOIUrl":null,"url":null,"abstract":"<div><p>Mergers and Acquisitions (M&A) have become an effective strategic tool to consolidate the Banks and Financial Institutions (BFIs) in Nepal to increase their capital base, expand their business, and bring financial stability. This paper evaluates the impact of M&A on the financial performance of two commercial banks between 2013 and 2020 by using twelve accounting ratios and a paired sample <em>t</em>-test. The findings for the first bank show that the impact of the merger on the financial performance ratios is mixed, despite significant improvements in return on assets, net interest margin, and earnings per share. However, in the case of the second bank, there is an insignificant impact of M&A on the financial ratios except for dividends per share (DPS) in the pre-post-M&A period.</p></div>","PeriodicalId":46001,"journal":{"name":"Asia Pacific Management Review","volume":"28 4","pages":"Pages 449-458"},"PeriodicalIF":5.5000,"publicationDate":"2023-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"Analysis of the pre-post-merger and acquisition financial performance of selected banks in Nepal\",\"authors\":\"Baburam Adhikari, Marie Kavanagh, Bonnie Hampson\",\"doi\":\"10.1016/j.apmrv.2023.02.001\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>Mergers and Acquisitions (M&A) have become an effective strategic tool to consolidate the Banks and Financial Institutions (BFIs) in Nepal to increase their capital base, expand their business, and bring financial stability. This paper evaluates the impact of M&A on the financial performance of two commercial banks between 2013 and 2020 by using twelve accounting ratios and a paired sample <em>t</em>-test. The findings for the first bank show that the impact of the merger on the financial performance ratios is mixed, despite significant improvements in return on assets, net interest margin, and earnings per share. However, in the case of the second bank, there is an insignificant impact of M&A on the financial ratios except for dividends per share (DPS) in the pre-post-M&A period.</p></div>\",\"PeriodicalId\":46001,\"journal\":{\"name\":\"Asia Pacific Management Review\",\"volume\":\"28 4\",\"pages\":\"Pages 449-458\"},\"PeriodicalIF\":5.5000,\"publicationDate\":\"2023-02-18\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Asia Pacific Management Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1029313223000052\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"MANAGEMENT\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Asia Pacific Management Review","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1029313223000052","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"MANAGEMENT","Score":null,"Total":0}

引用次数: 3

摘要

并购(M&A)已成为巩固尼泊尔银行和金融机构(bfi)的有效战略工具，以增加其资本基础，扩大其业务，并带来金融稳定。本文采用12种会计比率和配对样本t检验，评估了并购A对两家商业银行2013 - 2020年财务绩效的影响。第一家银行的调查结果表明，尽管在资产回报率、净息差和每股收益方面有显著改善，但合并对财务绩效比率的影响是混合的。然而，在第二家银行的情况下，并购A对并购前后期间除每股股息(DPS)外的财务比率的影响不显著。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Analysis of the pre-post-merger and acquisition financial performance of selected banks in Nepal

Mergers and Acquisitions (M&A) have become an effective strategic tool to consolidate the Banks and Financial Institutions (BFIs) in Nepal to increase their capital base, expand their business, and bring financial stability. This paper evaluates the impact of M&A on the financial performance of two commercial banks between 2013 and 2020 by using twelve accounting ratios and a paired sample t-test. The findings for the first bank show that the impact of the merger on the financial performance ratios is mixed, despite significant improvements in return on assets, net interest margin, and earnings per share. However, in the case of the second bank, there is an insignificant impact of M&A on the financial ratios except for dividends per share (DPS) in the pre-post-M&A period.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Asia Pacific Management Review MANAGEMENT-

CiteScore

8.00

自引率

4.50%

发文量

期刊介绍： Asia Pacific Management Review (APMR), peer-reviewed and published quarterly, pursues to publish original and high quality research articles and notes that contribute to build empirical and theoretical understanding for concerning strategy and management aspects in business and activities. Meanwhile, we also seek to publish short communications and opinions addressing issues of current concern to managers in regards to within and between the Asia-Pacific region. The covered domains but not limited to, such as accounting, finance, marketing, decision analysis and operation management, human resource management, information management, international business management, logistic and supply chain management, quantitative and research methods, strategic and business management, and tourism management, are suitable for publication in the APMR.