Browsing by Subject "Banks"
Now showing items 1-4 of 4
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The effects on adoption of international financial reporting standards (IFRS), challenges and reporting implications in the case of Middle Eastern countries and Greece as well as in the context of the European banking industry
(Business Administration Program, School of Economics Sciences and Business, Neapolis University Paphos, 2015)This research work examined the impact of International Financial Reporting Standard (IFRS) adoption on Banks performance. The study is based on the appraisal of IFRS compliance and Adoption. Both primary and secondary ...
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Factors influencing the profits and size of Greek banks operating abroad: a pooled time-series study
(Taylor & Francis, Ltd., 2005)This paper extends the literature on foreign banking by developing a model that attempts to explain the performance of Greek banks operating abroad using a balanced pooled time-series dataset. Five variables are drawn from ...
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Taxation and Bank Efficiency: Cross-Country Evidence
(Taylor & Francis, Ltd., 2013)This paper investigates the relationship between the effective tax rate on bank income and bank profit efficiency. Our sample consists of 3,472 observations from 533 publicly quoted commercial banks operating in 46 countries ...
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Transfer pricing in International Bank sector and its influence on economic of Cyprus
(Business Administration Program, School of Economics Sciences and Business, Neapolis University Paphos, 2014)Purpose – The thesis aims to investigate the preconditions of transfer pricing, its methodology, application and use in relation to international banking groups (IBGs), relating to transfer pricing manipulation and discuss ...