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Spanish savings banks: a view on intangibles |
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| Authors: | |
| Institution: | 1.Department of Accounting and Finance,University of Zaragoza,Zaragoza,Spain;2.Institut d' Organització i Control, Universitat Politecnica de Catalunya,Barcelona,Spain;3.Department of Accounting,Universidad Autónoma de Bucaramanga,Bucaramanga,Colombia |
| Abstract: | We study Spanish savings banks from the point of view of their efficiency, transparency in the disclosure of financial information through the net, and the provision of electronic banking services. Performance indicators are developed using data envelopment analysis and the tools of multivariate statistical analysis. The choice of indicators is framed within the theory of intangible assets. An attempt is made rank savings banks according to their level of achievement in each indicator. Savings banks are shown to be classified into four groups according to the level of achievement in the indicators of transparency and e-service. The relationship between efficiency and profitability is also discussed. |
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