A study of conversion effect of international financial reporting standards: evidence from Taiwan's banking sector of financial holding company
Year of publication: |
2015
|
---|---|
Authors: | Chao, Chuang-Min ; Yu, Ming-Miin ; Hsiung, Nan-Hsing |
Published in: |
International Journal of Managerial and Financial Accounting. - Inderscience Enterprises Ltd, ISSN 1753-6715. - Vol. 7.2015, 1, p. 62-81
|
Publisher: |
Inderscience Enterprises Ltd |
Subject: | IFRS | International Financial Reporting Standards | financial accounting | Taiwan | banking industry | network SBM model | slack-based measure | data envelopment analysis | DEA | conversion effect | financial holding companies | operational efficiency | commercial banks |
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