Measurement of Bank Performance There are many different measures of a bank’s performance in literature. Among these performance measures, return on assets (ROA) and return on equity (ROE) were the two of the most populart ratios used for accessing the bank or other industries’ performance. Beyond that, there are still many other measures like net interest margin, Tobin’s Q and Economic value added could be used to indicate the performance of a bank in the previous studies. Return on assets indicates net profit against assets inputs, the majority of assets in most of banks consist of loans. Return on assets measures how effectively a bank’s assets are being administrated to make profits (Golin, 2001). Return on assets showed how much profit a company earned for every dollar of its assets, it was a primary indicator for managerial efficiency (Elyor, 2009). Bakar and Tahir (2009) used ROA as a dependent variable for bank performance with success.