COMPARISON BETWEEN FINANCIAL STATEMENTS OF FOREIGN AND DOMESTIC BANKS IN PAKISTAN

Abstract

Purpose: The purpose of this research is to do comparison between the Pakistan local/National and the foreign Banks over a period from 2008 to 2016 and to analyses their financial statements. Methodology/sample used: The data that has been gathered and collected for the study is taken from the secondary source like the annual reports of these domestic and foreign banks. To analysis and interpret the result SPSS Independent Sample test is used to compare means and then done analyses. Findings- The results clearly stated that the Local Banks banks show a greater efficiency in terms of Total Assets. Total Liabilities, Deposits and revenue earned. However from the ROE, ROA point of view foreign banks are greater in number. Practical Implications- The results of the research might benefit the company and business decision makers to make their best choices and government programme formulators to discover, achieve, maintain and manage an ideal capital structure.