Ποιότητα και αξιοπιστία των οικονομικών καταστάσεων των τραπεζικών ιδρυμάτων

Abstract

An important part of the course of a country's economy is its banking system, with the role of banks being decisive in areas such as the financing of business activities, the formation of consumer behaviors, savings, domestic and international financial transactions, etc. Therefore, its study is considered important and necessary. With the outbreak of the financial crisis in 2008, the consequences for the banking system were unpleasant. The measures imposed to deal with the crisis, such as for example the definition of strict rules for their operation, led banks to mergers, reductions in their costs and adaptation to the new data. Nevertheless, these changes, in recent years, helped to recover and return to profits. However, with the outbreak of the health crisis in December 2020, the economies of countries around the world faced serious difficulties. At the same time, the banks also faced these difficulties, which will have to find ways to recover in a short period of time, to help the recovery of businesses and households, but also the economy as a whole, and to deal with the consequences of the pandemic in the best possible way. Given all the above, an effort is being made to identify the weaknesses of the banking system and to find solutions for the return of the banks to conditions of development. Thus, the main objective of this paper is to check the change in financial data in the banking sector, and the change in the quality of their financial statements by examining the financial data for the period 2015 – 2020 of the four Greek systemic banks (Eurobank, Alpha Bank, National Bank, Piraeus Bank) with the use of numerals for the period mentioned.