The relationship between the accounting standards and the global financial crisis: empirical analysis of mergers and acquisitions in banking industry
Ali İhsan Akgün
Abstract:PurposeThe purpose of this study is to focus on, namely, the international financial reporting standards (IFRS) or local generally accepted accounting principles (GAAP) effects of financial reporting as a corporate governance mechanism on mergers and acquisitions (M&As) for banking institutions during the global financial crisis.Design/methodology/approachI investigate the characteristics of bank financial statements before the start of the global crisis, which helps to explain the relationships between th… Show more
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