THE REGRESSION MODEL OF THE PROFITABILITY OF A BANKING GROUPJournal: Herald of Kyiv National University of Trade and Economics (Vol.88, No. 2)
Publication Date: 2013-04-13
Authors : AMBARCHIAN Marharyta;
Page : 84-98
Keywords : multiple regression model; banking group; index of multiple determination; index of elasticity.;
Problem. The article aims at assessing the opportunity of the multiple linear regression model implementation in a process of banking group consolidated financial statements analysis. Analysis of recent researches and publications. V. Vitlinsky, S. Nakonechny, T. Tereshchenko, A. Dubrov, L. Troshyn considered the multiple regression theory to use it for realizing the tasks of economic analysis. The aims of the article reached by the author: to determine conditions of the multiple regression model implementation in a process of bank consolidated financial statements analysis; to construct the model and to check it for accuracy and adequacy; to analyze the accepted model. The result of investigation is a constructing of the model that characterizes the dependence of the banking group profitability from the profitability of the banking group's members. The author calculates the Fisher and the Student criterions, forecasts the future figure of the banking group profitability, and estimates the elasticity of the banking group profitability to a change in the profitability of the banking group's members. Conclusion. The author systematizes the algorithm of multiple linear regression model construction that can be used by analytics and internal auditors to analyze consolidated financial statements.
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