Investigating the relationship between bank performance and accounting standards: evidence from M&As in European banking

Investigating the relationship between bank performance and accounting standards: evidence from M&As in European banking

Purpose – The study aims to identify whether international financial reporting standards (IFRS) or local generally accepted accounting principles (GAAP) reporting provides investors and senior management of acquirer banks with superior information on target banks under post-merger bank performance....

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Bibliographic Details
Main Author: Ali İhsan Akgün
Format: Article
Language:English
Published: Emerald Publishing 2022-02-01
Series:Journal of Capital Markets Studies
Subjects:
bank performance
european banks
financial reporting
ifrs
local gaap
Online Access:https://www.emerald.com/insight/content/doi/10.1108/JCMS-10-2021-0032/full/pdf?title=investigating-the-relationship-between-bank-performance-and-accounting-standards-evidence-from-mampas-in-european-banking

Internet

https://www.emerald.com/insight/content/doi/10.1108/JCMS-10-2021-0032/full/pdf?title=investigating-the-relationship-between-bank-performance-and-accounting-standards-evidence-from-mampas-in-european-banking

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