The basic purpose of the paper is to research determinants on profitability indicators of the banks in the European Union. Analysed bank profitability indicators considered as a standard are: the return on total bank assets (ROA) and return on total bank equity (ROE). The research model of bank profitability determinants is developed by analysing the systemically important, quoted banks in the European Union, in the 2007–2019 period, by using an adequate panel data analysis technique. The empirical evidence is in line with the initial assumptions: the efficiency of the banking firm, measured by the cost to income ratio and the non-performing loans ratio, has a significant influence on bank profitability, both on ROA and ROE. In the post-crisis period, banking firms ask for efficient cost management in achieving performance objectives. Additional important empirical results of research are the absence of impact of assets size and regulatory capital ratio on profitability indicators. The most important contribution of the paper is related to the sample definition, variable selection and explanatory power of the presented model in explaining global banking tendencies.

中文翻译：

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2007 年金融危机后欧盟银行盈利能力的银行特定决定因素

本文的基本目的是研究欧盟银行盈利能力指标的决定因素。分析的银行盈利能力指标被视为一个标准：银行总资产回报率（ROA）和银行总股本回报率（ROE）。银行盈利能力决定因素的研究模型是通过使用适当的面板数据分析技术分析 2007-2019 年期间欧盟具有系统重要性的报价银行而开发的。实证证据与最初的假设一致：以成本收入比和不良贷款率衡量的银行效率对银行盈利能力有显着影响，包括 ROA 和 ROE。在后危机时期，银行要求有效的成本管理以实现绩效目标。其他重要的实证研究结果是资产规模和监管资本比率对盈利指标没有影响。本文最重要的贡献在于所提出的模型在解释全球银行业趋势方面的样本定义、变量选择和解释力。