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Financial reporting standards’ change and the efficiency measures of EU banks

Dimitras, Augustinos I, Gaganis, Chrysovalantis, Pasiouras Fotios

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URIhttp://purl.tuc.gr/dl/dias/CC2EDECF-89D0-4647-B204-4E70E99D2E7A-
Identifierhttps://doi.org/10.1016/j.irfa.2018.08.008-
Identifierhttps://www.sciencedirect.com/science/article/pii/S1057521918302667-
Languageen-
Extent11 pagesen
TitleFinancial reporting standards’ change and the efficiency measures of EU banksen
CreatorDimitras, Augustinos Ien
CreatorGaganis, Chrysovalantisen
CreatorPasiouras Fotiosen
CreatorΠασιουρας Φωτιοςel
PublisherElsevieren
Content SummaryThis study aims to examine whether and how bank efficiency estimates are influenced by the shift from local GAAP to IFRS in EU. We use financial statements prepared during the transition period, and stochastic frontier analysis to obtain cost and profit efficiency estimates for a sample of 141 banks from 15 countries. Our main finding is that the bank efficiency estimates have been significantly influenced by the transition to IFRS. However, different consequences are reported for profit and cost efficiency. The paper offers some interesting conclusions on bank efficiency estimates’ variation due to an important change in the accounting rules. en
Type of ItemPeer-Reviewed Journal Publicationen
Type of ItemΔημοσίευση σε Περιοδικό με Κριτέςel
Licensehttp://creativecommons.org/licenses/by/4.0/en
Date of Item2019-05-31-
Date of Publication2018-
SubjectBank efficiencyen
SubjectGAAPen
SubjectIFRSen
SubjectStochastic frontier analysisen
Bibliographic CitationA. I. Dimitras, C. Gaganis and F. Pasiouras, "Financial reporting standards’ change and the efficiency measures of EU banks," Int. Rev. Financ. Anal., vol. 59, pp. 223-233, Oct. 2018. doi: 10.1016/j.irfa.2018.08.008en

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