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A study of conversion effect of international financial reporting standards: evidence from Taiwan's banking sector of financial holding company

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  • Chuang-Min Chao
  • Ming-Miin Yu
  • Nan-Hsing Hsiung

Abstract

Financial Holding Companies (FHCs) were established after Taiwan's FHC Act is signed to law in 2001, since then, FHCs have become the mainstream and dominated Taiwan's financial market, meanwhile, the Taiwan government mandated that, effective 1 January 2013, all listed banks should adopt IFRS for the compilation of financial reports. In this paper, we mainly investigate the conversion effect of International Financial Reporting Standards (IFRS) on operational performance confronted by Taiwan's commercial banking established or joining in FHCs during first IFRS adoption. This study first employ network SBM approach to penetrate into the operating field of banks consider internal operational performance which are profitability efficiency and marketability efficiency that examine the impact of IFRS on operational efficiency of Taiwan's commercial banks joining in FHCs. The findings can serve as suggested for banking authorities, competent authorities of banks, and capital market investors.

Suggested Citation

  • Chuang-Min Chao & Ming-Miin Yu & Nan-Hsing Hsiung, 2015. "A study of conversion effect of international financial reporting standards: evidence from Taiwan's banking sector of financial holding company," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 7(1), pages 62-81.
    • Handle: RePEc:ids:injmfa:v:7:y:2015:i:1:p:62-81
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    Cited by:

    1. Chuang-Min Chao & Ming-Miin Yu & Nan-Hsing Hsiung & Li-Hsueh Chen, 2018. "Profitability efficiency, marketability efficiency and technology gaps in Taiwan’s banking industry: meta-frontier network data envelopment analysis," Applied Economics, Taylor & Francis Journals, vol. 50(3), pages 233-250, January.

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