- Management Management relates to the competency of the bank’s managers, using their expertises to make subjective judgments, create a strategic vision, and other relevant qualities. Management is the key variable which determines a banks’ success.The evaluation of the management is the hardest one to be measured and it is the most unpredictable (Golin, 2001). There are two ratios representing the management in the previous studies, operating costs to net operating income ratio, and operating expenses to assets ratio. The operating costs to net operating income ratio indicates the percentage of a bank’s income that is being used to pay operational costs. It offers information on the management efficiency regarding costs relative to the income it generates.Olweny (2011) adopted the ratio of operating costs to net operating income to indicate the operating efficiency for the commercial banks in Kenya, and he found that the operational costs inefficiency leads to poor profitability. The operating expenses to assets ratio indicate expenses in relation to the size of a bank. It was similar with cost to income ratio but it was not affected by the changes in interest. Atikogullari (2009) observed the management quality situation of the northern Cyprus banking sector for the period of 2001 to 2007 by using operating expenses to assets ratio.