TITLE:
The Accounting Analysis of Banking Company: The Case of CAM
AUTHORS:
Miguel Angel Perez Benedito
KEYWORDS:
Accounting Analysis, New Methodology, Banking Companies
JOURNAL NAME:
Modern Economy,
Vol.6 No.2,
February
5,
2015
ABSTRACT: The measure of
management risk has been a constant in Economy in the recent past. This issue
is present on any kind of economic or financial activity. The solution adopted
for international authorities, increasing liquidity of financial market and
generating new indicators to support making decisions, means the continuity of
applying the monetary theory as general criteria to solve the actual crisis. In
this labyrinth, the manuscript uses the Accounting Methodology of Edgeworth’s
Box as a new methodology to measure the management of Banking Companies and analyzes
the acquisition of the CAM and Bank Sabadell, two Spanish banking companies.
Finally, the manuscript analyzes the financial crisis in Spain through the behavior
of listed banking companies in IBEX 35. The manuscript
concludes that accounting can explain equilibrium in economy, and it only needs
to know how they can be measured properly.