staKeholder PersPeCtiVes on BanK PerformanCe: A preliminary survey across Australia, China and Japan

The importance of taking a multiple stakeholder perspective This study is motivated by market analysts’ emphasis on financial ratios in their evaluations of bank performance and the absence of a more holistic approach. Banking is a highly regulated industry, which is scrutinised by a range of stakeholders including regulators and customers. Yet, financial ratios are commonly used to evaluate performance primarily for the benefit of investors — with little thought being given to how these ratios are viewed by other key stakeholders. In the current study based on a preliminary online survey, we aim to shed some light on the different perspectives held by various stakeholders on well-established financial ratios.