Financial reporting standards' change and the efficiency measures of EU banks
Year of publication: |
2018
|
---|---|
Authors: | Dimitras, Augustinos I. ; Gaganis, Chrysovalantis ; Pasiouras, Fotios |
Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier, ISSN 1057-5219, ZDB-ID 1133622-5. - Vol. 59.2018, p. 223-233
|
Subject: | Bank efficiency | GAAP | IFRS | Stochastic frontier analysis | Technische Effizienz | Technical efficiency | Bank | Bilanzierungsgrundsätze | Accounting standards |
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