Principales determinantes de la eficacia y repercusiones en la concentración bancaria en la Unión Europea

Main determinants of efficiency and implications on banking concentration in the European Union

  • Rafael Bautista-Mesa
  • Horacio Molina
  • Jesús Nicolás Ramírez Sobrino
Palabras clave: Bank efficiency, Bank size, Concentration, Diversification, Wholesale funding, Capital ratio

Resumen

El estudio tiene como objetivo la medición de los principales factores influyentes en la eficiencia bancaria. Se sugiere que el ratio de eficiencia bancaria, obtenido de la cuenta de resultados, está positivamente relacionado con el total de activos. Sin embargo, esta relación no se mantiene para los bancos de mayor tamaño. Mediante el uso del análisis de regresión, se analiza la relación entre la dimensión de los bancos y su ratio de eficiencia, teniendo en consideración 3.952 bancos de la Unión Europea. Los resultados muestran que el ratio eficiencia deja de mejorar para bancos con un total de activos superior a 25.000 millones de dólares. La literatura previa, usando diferentes técnicas de análisis, no alcanza un consenso en este respecto. Adicionalmente, el estudio identifica otras variables que afectan negativamente a la eficiencia bancaria, tales como la competencia o la diversificación en la inversión, o positivamente como el ratio de financiación mayorista o la diversificación en ingresos. Estos hallazgos apoyan la necesidad de diferentes políticas bancarias en función del total de activos, con el propósito de limitar el tamaño o las actividades de la banca.

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Biografía del autor/a

Rafael Bautista-Mesa

 

Escritor Castilla Aguayo, 4
Cordoba
SPAIN

Horacio Molina

Professor

C/Escritor Castilla Aguayo, 4
Córdoba
Córdoba
14004
SPAIN

Citas

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Publicado
01-01-2014
Cómo citar
Bautista-Mesa, R., Molina, H., & Ramírez Sobrino, J. N. (2014). Principales determinantes de la eficacia y repercusiones en la concentración bancaria en la Unión Europea. Revista De Contabilidad - Spanish Accounting Review, 17(1), 78-87. https://doi.org/10.1016/j.rcsar.2013.08.006
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Artículos