Efficiency evaluation of Taiwan’s commercial banks after IFRS adoption: A two-system network data envelopment approach
The objective of this study is to assess the operational efficiencies of Taiwanese commercial banks from 2013 to 2022, following the adoption of the International Financial Reporting Standards (IFRS) in 2013. This study introduces an extended non-convex two-system network data envelopment analysis (...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Economists' Association of Vojvodina
2025-01-01
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| Series: | Panoeconomicus |
| Subjects: | |
| Online Access: | https://doiserbia.nb.rs/img/doi/1452-595X/2025/1452-595X2400021H.pdf |
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