Despite the turmoil in the global financial sector over the years, Asian banking stood still with
many positive characteristics-stable, balanced competition, good governance, and profitable …

The aim of this article is to measure the profitability efficiency (PE) and marketability
efficiency (ME) of non-homogenous Taiwanese banks after the adoption of International …

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 …

From January 2005 all the listed firms in the EU member states were required to prepare
their financial statements according to the International Financial Reporting Standards …

This paper applies two different approaches of data envelopment analysis (DEA) in order to
investigate the relative efficiency for the Greek listed firms of the construction sector before …

Purpose The purpose of this paper is to discuss the possible money laundering threats in
fair value accounting practices giving particular attention to the list of predicate offences …

Financial policy changes are aimed at improving banks efficiency and competition; however,
their effectiveness in the context of emerging economies is far from obvious. Using Turkey as …

This study examines the effects of the transition from the Greek GAAP to the IFRS on the
financial results of Greek firms of the Industrial and Commercial sector, listed on the Athens …

Financial Holding Companies (FHCs) were established after Taiwan's FHC Act is signed to
law in 2001, since then, FHCs have become the mainstream and dominated Taiwan's …

This paper aims to investigate the uncertainty in bank profit and stock prices of the adoption
of new standards, specifically International Financial Reporting Standards, on bank …