The Study of the U.S. Financial Institution

Yih-Ching Tsaih ； Huey-Ming Yen ； Hui-Chen Chiang

《Applied Science and Management Research》 8卷1期 (2021/09) Pp. 127-136

https://doi.org/10.6511/ASMR.202109_8(1).0012

摘要

According to Bauman (1996), fundamental analysis includes assessing firms based on their financial statements. This study is an in depth comparison of the financial performance of commercial banks JPMorgan and Citibank. The quarterly financial reports of both Citigroup and JPMorgan from 2015 to 2019 were analyzed. Financial ratios (measuring liquidity, leverage, efficiency, profitability and market value) were calculated for both banks over the aforementioned period. The collected data were computed and analyzed through descriptive statistics, hypothesis testing, correlation and regression analysis. The Herfindahl-Hirschman Indices for 2015 to 2019 were also calculated. The findings of the study were generalized as follows: JPMorgan Chase outperformed Citigroup in every ratio measured. Furthermore, the relationship among these ratios were found to be significant with a strong positive correlation for Citigroup and a mix of both positive and negative correlation for JPMorgan.

關鍵字

Firm Performance ； Financial Ratios ； Citibank

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