Financial performance of public trade banks and a comparative study on trading banks operating in Kosovo and Turkey

Understanding and interpreting financial statements is an important factor for economic entities in making the right decisions. Different groups of people need information about the activities of banks. The analysis of financial statements is a judgment process that aims to assess the past and present financial position. Its primary objective is to better determine, forecast and assess future economic conditions and performance. The financial statements represent the final stage of the processing of accounting data and are presented as the bearers of accounting information.The purpose of this paper is to compare the financial performance of Turkish and Kosovar commercial banks, as well as to assess whether there are differences between these banks. In this context, a study was conducted with banks between the two countries based on the years 2018-2019-2020 of their operation. Data were collected from the audited financial statements of 17 banks. The DuPont model, which consists of five financial indicators, was used to compare financial performance. From the data derived from these indicators, using the analysis One-Way ANOVA and One-Way MANOVA the differences between banks in terms of financial performance were tested. As a result of all the analyzes we say that the financial indicators have a correlation between the financial statements of both countries. Also there are big differences in terms of the place of operation of commercial banks, these differences come as a result 0f using different policies from both countries. Keywords: Commercial banks, financial performance, financial indicators, banks, financial analysis.