Dept of Accountancy, Gogte College of Commerce, Belgaum - 590 006
Banks play a major role in the moblilisation and allocation of savings in the country. The efficiency with which banks perform these functions is a real gain to the economy. The performance and efficiency of a bank can be evaluated from different angles, such as profitability, interest earned, other incomes generated, interest expended, spread, cost of funds, operating expenses including wage bill, employee productivity, provisioning and return on assets. All these parameters were greatly altered during 1991 to 2004, when a series of reforms in the banking sector were initiated by the Reserve Bank of India, as a part of the economic liberalisation process. This empirical study covering a decade (1994–95 to 2003–04), tries to investigate the impact of reforms on the performance of Scheduled Commercial Banks (SCB), excluding Regional Rural Banks (RRBs).
