Analysis of Earning Quality of Public Sector Bank: A Study of Selected Banks

The present study is conducted to analyse the earning quality of selected public sector banks. The study used exploratory-cum-descriptive research design. Three public sector banks named State bank of India (SBI), Punjab National Bank (PNB) and Bank of Baroda (BOB) were selected for the study and period of the study is 2011 to 2016. Secondary data used for the study and collected from the various websites, journal and annual reports. Average and ANOVA used as tool of analysis. The results of the study revealed that SBI performed better in terms of return on assets and non-interest income to total funds. On the other hand, PNB at the top for operating profit to average working fund and interest income to total funds. It also found that there is no significance difference in return on assets, operating profit to average working fund, and non-interest income to total funds among selected bank. The study suggested that the banks should get better the operational efficiency, boost the interest and non interest income.