Articles with "standards change" as a keyword



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

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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… read more here.

Keywords: reporting standards; efficiency estimates; standards change; bank efficiency ... See more keywords