Resumen

WERBIN, Eliana Mariela. Identificación de grupos estratégicos en Bancos Argentinos utilizando información de Estados Financieros. Escr. contab. adm. [online]. 2010, vol.1, n.1, pp. 21-38. ISSN 1853-2055.

This article is the first of a series that reports on the information content of financial statements in Argentine banks for the period 2005-2007. Its main objective is to analyze the existence heterogeneous strategic groups. Wang (2007) and Amel and Rhoades (1988) documented the existence of heterogeneous strategic groups of banks in developed economies. This paper replicates that cluster analysis but using data from banks in Argentina for the period 2005-2007. The results show clearly the existence of four strategic groups: Typical Banks (high level of deposits, low equity and personal and commercial loans as main assets), Commercial Banks (high level of commercial loans and deposits), Personal Banks (high level of personal loans and deposits) and Other Banks (high equity, low deposits, and stocks, bonds, interbanking and mortgage loans as main assets). This paper's major contribution is to confirm that banks in emerging economies apply the usefulness decision approach.

Palabras llave : Strategic groups; Clusters; Banks; Argentina; Strategy.