TY - GEN AU - Amor Tapia, Borja AU - Tascón Fernández, María Teresa AU - Fanjul Suárez, José Luis A4 - Economia Financiera y Contabilidad DA - 2007 UR - https://hdl.handle.net/10612/19610 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... LA - eng KW - Contabilidad KW - Economía KW - Finanzas KW - Bank efficiency KW - Financial information KW - IAS KW - GAAP KW - Cross-country comparisons TI - Financial Information effects on the measurement of Commercial Banks` Efficiency ER -