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Published in 2018 at "International Review of Financial Analysis"
DOI: 10.1016/j.irfa.2018.08.008
Abstract: This 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…
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Keywords:
reporting standards;
efficiency estimates;
standards change;
bank efficiency ... See more keywords