TRANSPARENCY OF FINANCIAL STATEMENTS AND COMPARATIVE ANALYSIS OF BANK LIQUIDITY, SOLVENCY AND PROFITABILITY INDICATORS IN THE REPUBLIC OF SERBIA AS AN INDICATOR OF BANK PERFORMANCE MEASUREMENT
TRANSPARENCY OF FINANCIAL STATEMENTS AND COMPARATIVE ANALYSIS OF BANK LIQUIDITY, SOLVENCY AND PROFITABILITY INDICATORS IN THE REPUBLIC OF SERBIA AS AN INDICATOR OF BANK PERFORMANCE MEASUREMENT

Author(s): Bojana Noviićević Čečević,, Mirjana Jemović, Jovana Milenović
Subject(s): Social Sciences, Economy
Published by: Udruženje ekonomista i menadžera Balkana
Summary/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.

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