This paper uses stochastic frontier analysis to provide international evidence on the impact of the regulatory and supervision framework on bank efficiency. Our dataset consists of 2853 observations from 615 publicly quoted commercial banks operating in 74 countries during the period 2000-2004....

"This book focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a topical issue in International Accounting"--Provided by publisher