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Main determinants of efficiency and implications on banking concentration in the European Union

This study aims to measure the main determinants influencing bank efficiency. We suggest that the bank efficiency ratio, obtained from the income statement, is positively related to the size of a bank in terms of total assets. However, we believe that such a relationship cannot be maintained for ban...

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Publié dans:Revista de Contabilidad
Auteurs principaux: Rafael Bautista Mesa, Horacio Molina Sánchez, Jesús Nicolás Ramírez Sobrino
Format: Artigo
Langue:Inglês
Publié: Asociación Española de Profesores Universitarios de Contabilidad 2014
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Accès en ligne:https://www.redalyc.org/articulo.oa?id=359733646008
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