DC FieldValueLanguage
dc.contributor.authorHyz, Alina-
dc.contributor.authorPapadeas, Panagiotis-
dc.contributor.authorKossieri, Evaggelia-
dc.date.accessioned2024-02-20T10:17:06Z-
dc.date.available2024-02-20T10:17:06Z-
dc.date.issued2017-03-20-
dc.identifiergoogle_scholar-qzUwVLsAAAAJ:-6RzNnnwWf8C-
dc.identifier.issn2164-2559-
dc.identifier.otherqzUwVLsAAAAJ:-6RzNnnwWf8C-
dc.identifier.urihttps://uniwacris.uniwa.gr/handle/3000/1007-
dc.description.abstractThe main aim of this paper is to examine the consequences of International (Accounting) Financial Reporting Standards/IFRS-IASB and deferred taxation for banks in Eurozone area. The analysis used data from Annual Reports of four systemic Greek banks, which control around 95 percent of the sector's assets and 90 percent of total deposits. The results suggests that increasing banks' losses may improve their capital adequacy. The paper is organized as follows: in the next section we briefly present interactions between IASB and BASEL aiming at preventing banking and accounting problems at international level during the last decades. This is followed by the comparative analysis of banking supervision accords and the presentation of International Accounting Standard 12: Income Taxes. The research methodology, the data sources used in the analysis and research results are presented and discussed in section four. Last section summarizes the conclusions and presents further opportunities for research.en_US
dc.language.isoenen_US
dc.relation.ispartofInternational Journal of Business and Social Researchen_US
dc.sourceInternational Journal of Business and Social Research 7 (2), 1-23, 2017-
dc.subjectBanks in Greeceen_US
dc.subjectCapital adequacyen_US
dc.subjectDeferred taxen_US
dc.subjectLoss provisionsen_US
dc.titleIAS Basel: The Contribution of Losses to the Banks' Capital Adequancyen_US
dc.typeArticleen_US
dc.identifier.doi10.18533/ijbsr.v7i2.1032en_US
dc.relation.deptDepartment of Accounting and Financeen_US
dc.relation.facultySchool of Administrative, Economics and Social Sciencesen_US
dc.relation.volume7en_US
dc.relation.issue2en_US
dc.identifier.spage1en_US
dc.identifier.epage23en_US
dc.linkhttps://thejournalofbusiness.org/index.php/site/article/view/1032en_US
dc.collaborationUniversity of West Attica (UNIWA)en_US
dc.subject.fieldSocial Sciencesen_US
dc.journalsOpen Accessen_US
dc.publicationPeer Revieweden_US
dc.countryGreeceen_US
item.fulltextNo Fulltext-
item.grantfulltextnone-
item.openairetypeArticle-
item.languageiso639-1en-
item.cerifentitytypePublications-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
crisitem.author.deptDepartment of Accounting and Finance-
crisitem.author.facultySchool of Administrative, Economics and Social Sciences-
crisitem.author.orcid0000-0002-0017-150X-
crisitem.author.parentorgSchool of Administrative, Economics and Social Sciences-
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