RT info:eu-repo/semantics/workingPaper
T1 Financial Information effects on the measurement of Commercial Banks` Efficiency
A1 Amor Tapia, Borja
A1 Tascón Fernández, María Teresa
A1 Fanjul Suárez, José Luis
A2 Economia Financiera y Contabilidad
K1 Contabilidad
K1 Economía
K1 Finanzas
K1 Bank efficiency
K1 Financial information
K1 IAS
K1 GAAP
K1 Cross-country comparisons
AB [EN] Using Stochastic Frontier Analysis (SFA) in a sample of commercial banks from 107 countries for the period 1996-2003, we obtain a mean cost efficiency score of 0,84, which supports the evidence found in other works, suggesting an improvement ofefficiency scores over the ones obtained in the previous decade. Adding some data on the financial information framework (Bank Regulation and supervision Database), our study shows that financial information rules produce significant bias in reportedefficiency. Following less conservative standards, IAS or USGAAP, banks show lower levels of efficiency than banks in countries with more conservative standards. Also, in countries where disclosure of risk management policies is mandatory, banks seem to be less efficient.
LK https://hdl.handle.net/10612/19610
UL https://hdl.handle.net/10612/19610
DS BULERIA. Repositorio Institucional de la Universidad de León
RD 21-may-2024