Korobchuk, Т.
(2022).
Modern approaches to analysis of liquidity of commercial banks in Ukraine.
Economic Forum,
12(3),
179-184.
https://doi.org/10.36910/6775-2308-8559-2022-3-23
Received 18.06.2022, Revised 08.08.2022, Accepted 25.08.2022
This article summarizes the issue of analysis and management of liquidity of commercial banks in Ukraine after the implementation of the provisions of Basel III and the transition from the system of liquidity ratios to the application of LCR and NSFR standards in the process of ensuring the liquidity of banking institutions. The main purpose of the study is to study the practical aspects of the analysis of the liquidity of commercial banks after the mandatory implementation of the application of liquidity standards recommended by the Basel Committee on Banking Supervision for the general improvement of the efficiency of the liquidity management system in crisis conditions. The systematization of literary sources and approaches to solving the problem of liquidity analysis of commercial banks shows that most researchers have not reached an agreement on the long term effectiveness of applying the new liquidity standards recommended by Basel III due to the debatable nature of planning net cash flows in the long term. The urgency of solving this scientific problem lies in the fact that an effective analysis of the liquidity of a commercial bank allows to increase the profitability of its activity and its financial stability due to the greater effectiveness of taking into account the dynamics of liquid cash flows in the planning period. The object of the study is the process of analyzing the liquidity of commercial banks of Ukraine, because they contribute to the improvement of the overall financial management system of banking institutions, and also have a positive effect on the financial stability and solvency of commercial banks. The article presents the results of an empirical analysis of the liquidity of commercial banks of Ukraine based on the application of Basel III standards. The study empirically confirms and theoretically proves that in the conditions of the transformation of financial markets, the introduction of new liquidity standards, which are based on the urgent consideration of liquid cash flows, contributes to the overall improvement of the financial performance of banking institutions, and also allows commercial banks to more effectively plan their operational activities and reduce the risk of default. The results of the research can be useful for bank managers who are involved in the analysis and management of liquidity, as well as for academics researching this issue
bank liquidity; LCR; NSFR; liquidity management; liquidity analysis
[1] Dziamulych, M.I., & Chuzh, N.M. (2014). Ensuring the liquidity of banks in the crisis conditions. "Economic Sciences". "Accounting and Finances" Series: Collection of Scientific Works of the Lutsk National Technical University, 11(41),53-58.
[2] Dziamulych, M.I., & Chuzhyk, O.M. (2009). Ensuring the liquidity of commercial banks in the conditions of the financial crisis. Economic Space, 23/2,66-72.
[3] Shmatkovska, T.O. (2013). Rationalization of the organization of the work process of operations with fixed assets in the aspect of increasing the efficiency of the use of these assets at enterprises. Scientific Bulletin of Lesya Ukrainka East European National University. Series: Economic Sciences, 5(254), 124-129.
[4] Giordana, G.A., & Schumacher, I. (2013). Bank liquidity risk and monetary policy. Empirical evidence on the impact of Basel III liquidity standards. International Review of Applied Economics, 27(5), 633-655. doi: 10.1080/02692171.2013.778821.
[5] Hartlage, A.W. (2012). The Basel III liquidity coverage ratio and financial stability. Michigan Law Review, 111, 453- 484.
[6] Hong, H., Huang, J.Z., & Wu, D. (2014). The information content of Basel III liquidity risk measures. Journal of Financial Stability, 15, 91-111. doi: 10.1016/j.jfs.2014.09.003.
[7] Melnyk, K., & Shmatkovska, T.(2016). Fundamentals of the theory and methodology of operational control. British Journal of Economics, Management & Trade, 14(4), 1-12. doi: 10.9734/BJEMT/2016/28050.
[8] The Basel Committee on Banking Supervision. (2022). Basel III: International regulatory framework for banks. Retrieved from https://www.bis.org/bcbs/basel3.htm?m=3%7C14%7C572.
