IAS39 and value perceptions in banking : bankers in Greece and the UK : implications for financial reporting, capital management and regulation
This thesis investigates the impact of accounting standard IAS39 on banking institutions in Greece and the UK. It specifically addresses preparers’ perceptions of that standard’s effects on the banking books of banks. The research involves a mixed methodology, namely: (i) a survey analysis of the p...
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University of Aberdeen
2010
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.521154 |