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INTERNATIONAL FINANCIAL REPORTING STANDARDS AND THE EFFECT ON BANKING PROFITABIITY. A CASE STUDY OF GREEK BANKS IN BUGARIA

Koletsa Eleni ()
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Koletsa Eleni: South-West University "NeofitRilski", Blagoevgrad

Economics and Management, 2019, vol. 16, issue 1, 31-41

Abstract: The present work deals with the calculation and the analysis of profitability and the effectiveness in the Greek Banking Institutions which are located in Bulgaria during the period of IFRS implementation. Its general goal is to examine the effect in profitability after the implementation of IFRS in the banking Institutions. The use of financial ratios is one of the most widespread and dynamic methods of financing analysis that helps in the interpretation of economic elements of an enterprise, so that it has been selected for this work. It is evaluated the efficiency and profitability for the years before and after the implementation of IFRS in order to have a completed picture of the examined credit institutes. Afterwards, it follows a comparison of the given results for each bank and the export of conclusions.

Keywords: IFRS; banking performance; efficiency; profitability (search for similar items in EconPapers)
JEL-codes: G14 G21 G23 G15 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:neo:journl:v:16:y:2019:i:1:p:31-41

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