{"id":"https://openalex.org/W1504697052","doi":null,"title":"Economic Profit and Performance Measurement in Banking","display_name":"Economic Profit and Performance Measurement in Banking","publication_year":1998,"publication_date":"1998-07-01","ids":{"openalex":"https://openalex.org/W1504697052","mag":"1504697052"},"language":"en","primary_location":{"id":"pmh:oai:CiteSeerX.psu:10.1.1.199.5762","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.199.5762","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://www.bos.frb.org/economic/neer/neer1998/neer498c.pdf","raw_type":"text"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5050555814","display_name":"Ralph C. Kimball","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Ralph C. Kimball","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5050555814"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.0813,"has_fulltext":false,"cited_by_count":53,"citation_normalized_percentile":{"value":0.94322323,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":null,"issue":null,"first_page":"35","last_page":"53"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.5839999914169312,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.5839999914169312,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.29100000858306885,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14183","display_name":"Banking Sector Performance and Management","score":0.0812000036239624,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/economic-profit","display_name":"economic profit","score":0.9950000047683716},{"id":"https://openalex.org/keywords/bank-performance-evaluation","display_name":"bank performance evaluation","score":0.9459999799728394},{"id":"https://openalex.org/keywords/performance-indicators","display_name":"performance indicators","score":0.828000009059906},{"id":"https://openalex.org/keywords/pay-for-performance","display_name":"performance-based pay","score":0.5550000071525574},{"id":"https://openalex.org/keywords/managerial-incentives","display_name":"managerial incentives","score":0.531000018119812},{"id":"https://openalex.org/keywords/shareholder-alignment","display_name":"shareholder alignment","score":0.6010000109672546},{"id":"https://openalex.org/keywords/transaction-pricing","display_name":"transaction pricing","score":0.6949999928474426},{"id":"https://openalex.org/keywords/investment-decisions","display_name":"investment decision-making","score":0.6309999823570251},{"id":"https://openalex.org/keywords/banking","display_name":"banking sector","score":0.3330000042915344}],"concepts":[{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.6877211332321167},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.6697195172309875},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.6295126080513},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.6170232892036438},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.5255683064460754},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5204089879989624},{"id":"https://openalex.org/C2993628901","wikidata":"https://www.wikidata.org/wiki/Q827451","display_name":"Equity capital","level":3,"score":0.47789275646209717},{"id":"https://openalex.org/C170974965","wikidata":"https://www.wikidata.org/wiki/Q720862","display_name":"Earnings before interest and taxes","level":2,"score":0.41873615980148315},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.40390917658805847},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3812074363231659},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.29849258065223694},{"id":"https://openalex.org/C143910263","wikidata":"https://www.wikidata.org/wiki/Q750458","display_name":"Capital market","level":2,"score":0.18897628784179688},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:CiteSeerX.psu:10.1.1.199.5762","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.199.5762","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://www.bos.frb.org/economic/neer/neer1998/neer498c.pdf","raw_type":"text"},{"id":"mag:1504697052","doi":null,"is_oa":false,"landing_page_url":"https://www.bostonfed.org/economic/neer/neer1998/neer498c.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S43172894","display_name":"New England economic review","issn_l":"0028-4726","issn":["0028-4726","2163-5986"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"New England economic review","raw_type":null},{"id":"pmh:oai:RePEc:fip:fedbne:y:1998:i:jul:p:35-53","doi":null,"is_oa":false,"landing_page_url":"http://www.bostonfed.org/economic/neer/neer1998/neer498c.htm","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":11,"referenced_works":["https://openalex.org/W575977684","https://openalex.org/W1973860390","https://openalex.org/W1987966034","https://openalex.org/W2007436942","https://openalex.org/W2009761479","https://openalex.org/W2009988228","https://openalex.org/W2032519032","https://openalex.org/W2078013907","https://openalex.org/W2101422586","https://openalex.org/W2555803551","https://openalex.org/W2914255954"],"related_works":["https://openalex.org/W38736609","https://openalex.org/W2005798841","https://openalex.org/W2221731747","https://openalex.org/W2937732951","https://openalex.org/W7099143576","https://openalex.org/W3085221796","https://openalex.org/W1536891605","https://openalex.org/W2905816669","https://openalex.org/W4411895757","https://openalex.org/W1576976422"],"abstract_inverted_index":{"Successful":[0],"bank":[1],"operation":[2],"requires":[3],"managers":[4,37,55],"to":[5,35,50,90,103,106,110,127,151,161],"weigh":[6],"complex":[7,43],"trade-offs":[8],"between":[9],"growth,":[10],"return,":[11],"and":[12,42,56,93,109,120,123,143,158,163],"risk.":[13],"In":[14],"recent":[15],"years":[16],"banks":[17,149],"increasingly":[18],"have":[19],"adopted":[20],"innovative":[21],"performance":[22,80,118,132,167],"metrics":[23,133],"based":[24],"on":[25,84,126,135],"the":[26,65,72,79,85,98,129,153],"concept":[27],"of":[28,67,74,81,87,100,131,155],"economic":[29,75,101,136],"profit,":[30,137],"rather":[31],"than":[32],"accounting":[33],"earnings":[34],"assist":[36],"in":[38,47,115],"making":[39],"such":[40,156],"difficult":[41],"decisions.":[44],"Banks":[45],"hope":[46],"this":[48],"way":[49],"elicit":[51],"better":[52],"decision-making":[53],"by":[54],"also":[57],"too":[58],"align":[59],"managerial":[60],"behavior":[61],"more":[62],"closely":[63],"with":[64],"interests":[66],"shareholders.":[68],"This":[69],"article":[70],"analyzes":[71],"use":[73,99],"profit":[76,102],"for":[77],"measuring":[78],"banks,":[82],"focusing":[83],"allocation":[86],"equity":[88],"capital":[89],"products,":[91],"customers,":[92],"businesses.":[94],"The":[95],"author":[96],"reviews":[97],"evaluate":[104],"performance,":[105],"price":[107],"transactions,":[108],"reward":[111],"managers.":[112],"He":[113,146],"describes":[114],"detail":[116],"one":[117],"measurement":[119],"incentive":[121],"system":[122],"then":[124],"goes":[125],"discuss":[128],"shortcomings":[130],"founded":[134],"which":[138],"may":[139],"distort":[140],"banks'":[141],"investment":[142],"operating":[144],"decision-making.":[145],"concludes":[147],"that":[148],"need":[150],"recognize":[152],"ambiguities":[154],"calculations":[157],"be":[159],"prepared":[160],"create":[162],"apply":[164],"multiple":[165],"specialized":[166],"measures.":[168]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2017,"cited_by_count":5},{"year":2016,"cited_by_count":4},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":3}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
