Bank profitability determinants under IFRSs

George Emmanuel Iatridis and Anthony Dionysus Persakis

International Journal of Economics and Accounting, 2012, vol. 3, issue 1, 77-99

Abstract: This study examines the effects of implementation of IAS 32, IAS 39 and IFRS 7 on Greek and UK banks' profitability during the period 2001-2008. The investigation period has been separated into the period before, during and after IFRS implementation. The empirical findings suggest that, throughout the entire period of investigation, Greek banks' profitability is mostly influenced by capital strength, bank size, bank efficiency, the use of derivatives and operating expenses. The study shows that UK banks' profitability is generally affected by operating expenses, the use of derivatives and liquidity.

Keywords: bank profitability; IAS 32; IAS 39; IFRS 7; Greece; banking industry; UK banks; Greek banks; capital strength; bank size; bank efficiency; operating expenses; derivatives; liquidity; International Accounting Standards; IAS; International Financial Reporting Standards; IFRS. (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijecac:v:3:y:2012:i:1:p:77-99

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