:::

詳目顯示

回上一頁
題名:The Impact on Banking Efficiency of Accounting Standards Conversion
書刊名:北商學報
作者:熊南欣林廷翰
作者(外文):Hsiung, Nan-hsinLin, Ting-han
出版日期:2021
卷期:38
頁次:頁1-25
主題關鍵詞:商業銀行銀行績效國際會計準則資料包絡法網絡資料包絡法Commercial bankBank performanceNetwork slacks-based measureInternational financial reporting standardsIFRSData envelopment analysisDEA
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:8
  • 點閱點閱:2
期刊論文
1.Liu, Shiang-Tai(2011)。Performance Measurement of Taiwan Financial Holding Companies: An Additive Efficiency Decomposition Approach。Expert Systems with Applications,38(5),5674-5679。  new window
2.李淑華、陳菀姍(20110600)。金融資產重分類之股價影響及財報編製遵循狀況之研究。臺大管理論叢,21(2),219-264。new window  延伸查詢new window
3.Juo, J. C.、Fu, T. T.、Yu, M. M.(2012)。Non-Oriented Slack-Based Decompositions of Profit Change with an Application to Taiwanese Banking。Omega,40(5),550-561。  new window
4.Avkiran, N. K.(2009)。Opening the Black Box of Efficiency Analysis: An Illustration with UAE Banks。Omega,37(4),930-941。  new window
5.Beck, T.、Demirguf-Kunt, A.、Merrouche, O.(2013)。Islamic vs. conventional banking: Business model, efficiency and stability。Journal of Banking & Finance,37(2),433-447。  new window
6.Rodríguez‐Pérez, G.、Slof, J.、Solà, M.、Torrent, Margarita、Vilardell, I.(2011)。Assessing the impact of fair-value accounting on financial statement analysis: a data envelopment analysis approach。Abacus,47(1),61-84。  new window
7.Liu, C.、Yao, L. J.、Hu, N.、Liu, L.(2011)。The Impact of IFRS on Accounting Quality in a Regulated Market: An Empirical Study of China。Journal of Accounting, Auditing and Finance,26(4),659-676。  new window
8.Lin, T. Y.、Chiu, S. H.(2013)。Using Independent Component Analysis and Network DEA to Improve Bank Performance Evaluation。Economic Modeling,32,608-616。  new window
9.Kao, M.-C.、Lin, C.-T.、Xu, L.(2012)。Do Financial Reforms Improve the Performance of Financial Holding Companies? The Case of Taiwan。International Review of Finance,12(4),491-509。  new window
10.Tone, K.、Tsutsui, M.(2009)。Network DEA: A Slacks-Based Measure Approach。European Journal of Operational Research,197(1),243-252。  new window
11.Sexton, T. R.、Lewis, H. F.(2003)。Two-stage DEA: an application to major league baseball。Journal of Productivity Analysis,19(2/3),227-249。  new window
12.Chao, C. M.、Yu, M. M.、Hsiung, N. H.(2015)。A study of conversion effect of international financial reporting standards: evidence from Taiwan's banking sector of financial holding company。International Journal of Managerial and Financial Accounting,7(1),62-81。  new window
13.Dimitras, A. I.、Kosmidou, K.、Apostolou, A. K.(2010)。Bank efficiency estimation and the change of the accounting standards: evidence from Greece。International Journal of Managerial and Financial Accounting,2(1),20-39。  new window
14.Lantto, A. M.、Sahlström, P.(2009)。Impact of International Financial Reporting Standard adoption on key financial ratios。Accounting & Finance,49(2),341-361。  new window
15.Lo, Shih-Fang、Lu, Wen-Min(2009)。An integrated performance evaluation of financial holding companies in Taiwan。European Journal of Operational Research,198(1),341-350。  new window
16.Chen, Y. C.、Chiu, Y. H.、Huang, C. W.(2010)。Measuring super-efficiency of financial and nonfinancial holding companies in Taiwan: An application of DEA models。African Journal of Business Management,4(13),3122-3133。  new window
17.Ohsato, S.、Takahashi, M.(2015)。Management Efficiency in Japanese Regional Banks: A Network DEA。Procedia--Social and Behavioral Sciences,172,511-518。  new window
18.Banker, Rajiv D.、Charnes, Abraham、Cooper, William Wager(1984)。Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis。Management Science,30(9),1078-1092。  new window
19.Tone, Kaoru(2001)。A slacks-based measure of efficiency in data envelopment analysis。European Journal of Operational Research,130(3),498-509。  new window
20.Fiechter, P.(2011)。The effects of the fair value option under IAS 39 on the volatility of bank earnings。Journal of International Accounting Research,10(1),85-108。  new window
21.Seiford, L. M.、Zhu, J.(1999)。Profitability and marketability of the top 55 US commercial Banks。Management Science,45(9),1270-1288。  new window
22.Agostino, M.、Drago, D.、Silipo, D. B.(2011)。The value relevance of IFRS in the European banking industry。Review of Quantitative Finance and Accounting,36(3),437-457。  new window
23.Bhatia, S.、Tripathy, A.(2018)。Impact of IFRS adoption on reporting of firm efficiency: case of Indian IT firms。International Journal of Accounting, Auditing and Performance Evaluation,14(2/3),128-158。  new window
24.Chen, Y. H.、Kao, M. C.(2014)。Dynamic impacts of market power and diversification on bank efficiencies in Taiwan。Applied Financial Economics,24(16),1075-1082。  new window
25.Cooper, W. W.(2002)。Abraham Charnes and W. W. Cooper (Et al.): A Brief History of a Long Collaboration in Developing Industrial Uses of Linear Programming。Operations Research,50(1),35-41。  new window
26.Gabriela, L.、Gabriela, S.(2012)。Implementing FIRS in the banking system。Anale. Seria Stiinte Economice. Timisoara,18,446-450。  new window
27.Ghasemi, H.、Najafi, E.、Hosseinzadeh Lotfi, F.、Movahedi-Sobhani, F.(2018)。Using multivariate analysis approaches in designing NSBM Model with considering undesirable variable and shared resources。Scientia Iranica,25。  new window
28.Guo, W. C.、Yang, C. C.(2013)。Are bank mergers procyclical or countercyclical? Theory and evidence from Taiwan。Applied Financial Economics,23(1),1-14。  new window
29.Huang, J.、Chen, J.、Yin, Z.(2014)。A network DEA model with super efficiency and undesirable outputs: An application to bank efficiency in China。Mathematical Problems in Engineering,2014。  new window
30.Hwang, D. Y.、Lee, A. C.、Liu, C. C.、Ouyang, L.(2009)。Balanced performance index and its implications: Evidence from Taiwan's commercial banks。Review of Pacific Basin Financial Markets and Policies,12(1),27-62。  new window
31.Iatridis, G. E.、Persakis, A. D.(2012)。Bank profitability determinants under IFRSs。International Journal of Economics and Accounting,3(1),77-99。  new window
32.Júnior, M. M. R.、Hein, N.、Wilhelm, V. E.、Kroenke, A.(2015)。Impact of convergence to IFRS on the economic and financial performance of construction and transportation enterprises: a study conducted through data envelopment analysis。Applied Mathematical Sciences,9(91),4499-4521。  new window
33.Liao, Y. P.(2013)。The impact of fair-value-accounting on the relevance of capital adequacy ratios: Evidence from Taiwan。Managerial Finance,39(2),133-154。  new window
34.林佩欣(20110600)。IFRS 13 Fair Value Measurement 「公允價值衡量」之簡介。會計研究月刊,307,48-50。  延伸查詢new window
35.Liu, Z. J.(2013)。Operating Performance of Public Banks in Taiwan after Privatization。Information Management and Business Review,5(8),424-433。  new window
36.Uyar, M.(2013)。The Impact of Switching Standard on Accounting Quality。Journal of Modern Accounting and Auditing,9(4),459-479。  new window
37.Yang, C. C.(2014)。Evaluating the performance of banking under risk regulations: a slacks‐based Data Envelopment Analysis assessment framework。Expert Systems,31(2),176-184。  new window
38.Yin, Z.、Yu, Y.、Huang, J.(2018)。Evaluation and evolution of bank efficiency considering heterogeneity technology: An empirical study from China。PloS one,13(10)。  new window
39.Berger, Allen N.、Humphrey, David B.(1997)。Efficiency of Financial Institutions: International Survey and Directions for Future Research。European Journal of Operational Research,98(2),175-212。  new window
40.Charnes, Abraham、Cooper, William W.、Rhodes, Edwardo(1978)。Measuring the efficiency of decision making units。European Journal of Operational Research,2(6),429-444。  new window
會議論文
1.Chao, C. M.、Yu, M. M.、Ho, T. C.(2011)。A Study on the Intellectual Capital Value Production Process using Network SBM Approach: The Case of Banks in Taiwan。The 2011 International Conference on Business and Information。  new window
2.Liu, I. Y.、Shen, W. H.、Hsiao, W. W.(2014)。A Study of Efficiency Valuation in Bank Industry-Evidence from Taiwan。2013 4th International Asia Conference on Industrial Engineering and Management Innovation。Springer。445-455。  new window
學位論文
1.黃惠鈴(2012)。台灣金控公司旗下銀行部門之經營績效評估--以兩階段資料包絡法分析(碩士論文)。國立屏東商業技術學院。  延伸查詢new window
2.王明志(2009)。評估我國銀行業導入國際會計準則之影響(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Santana, V.、Sarquis, R.、Lourenço, I.、Salotti, B.、Murcia, F.(2014)。Economic effects of IFRS adoption in Brazil: an empirical analysis of stock price synchronicity。SSRN。  new window
2.Thappa, S.(2013)。IFRSs in Indian Banking Industry-Challenges Ahead。LAP LAMBERT Academic Publishing。  new window
其他
1.Guo, B.(2012)。Changes in financial reporting after the adoption of international standards-seen from the investor's perspective,http://www.pwc.tw.zh_TW/tw/-industry-insight/asstes/ifrs/IFRS-financial-industry.pdf。  new window
2.Jiang, M.(2010)。The banking industry's adoption of IFRS, a practical investigation,http://ifrs.deloitte.com.tw/articles.html。  new window
3.Zhou, J.,Boru, G.(2012)。The Principal Effects of Using International Reporting Standards on the Securities Banking Industry,http://www.pwc.tw/zh/challenges/assurance-and-business-advisory/assurance-20120801.jhtml。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關博士論文
 
無相關書籍
 
無相關著作
 
QR Code
QRCODE