TAILIEUCHUNG - Measuring Commercial Bank Profitability: Proceed with Caution

The Semantic Web [22] holds out a different vision, that of information laid bare so that it can be collected, manipulated, and annotated independent of its location or presentation format- ting. While the Semantic Web promises much more effective access to information, it has faced a chicken-and-egg problem getting off the ground. Without substantial quantities of data avail- able in Semantic Web form, users cannot benefit from tools that work directly with information rather than pages, and Semantic Web-based software agents have little data to show their useful- ness. Without such tools and agents, people continue to seek information using the existing web. | Measuring Commercial Bank Profitability Proceed with Caution R. Alton Gilbert and David C. Wheelock The federal tax code creates challenges for comparing the profit rates of different banks on a consistent basis. The earnings of banks that elect to operate under subchapter S of the federal tax code are not subject to federal corporate income tax but shareholders of these S-banks are taxed on their pro rata share of the entire earnings of the bank. The number of banks electing subchapter S tax treatment has increased rapidly especially among small banks. The authors use estimates of the federal corporate income tax that S-banks would pay if they were subject to the tax to show that the difference in the tax treatment of S-banks and other banks has a large impact on measures of . banking system profitability. Further the article shows that adjustment of S-bank earnings by estimates of federal income taxes to make them comparable with the earnings of other banks can markedly affect conclusions of studies that use net income as a measure of performance. Finally the article shows that S-banks even after their earnings are reduced by estimated federal taxes tend to out-earn their peers S-banks also tend to have higher earnings rates than their peers in the year before they elect S-bank status. JEL G21 G28 H25 Federal Reserve Bank of St. Louis Review November December 2007 ỡỡ 6 pp. 515-32. Measures of after-tax rates of return such as the return on average total assets ROA and the return on total equity ROE are widely used to assess the performance of firms including commercial banks. Bank regulators and analysts have used ROA and ROE to assess industry performance and forecast trends in market struc-ture as inputs in statistical models to predict bank failures and mergers and for a variety of other purposes where a measure of profitability is desired. The usefulness of standard profit measures can be affected by tax laws and regulations which are subject to occasional

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