Dimitras, A.I.; Kosmidou, K.; Apostolou, A.K. - In: International Journal of Managerial and Financial Accounting 2 (2010) 1, pp. 20-39
The paper investigates the effect of the changes in the accounting standards on the efficiency estimates of the Greek banks. The paper presents the main changes in the accounting system for the Greek commercial banks with the adoption of IFRS. Using the financial reports of the banks for the...