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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Lopes, A.I. (2014). Eurasian Banks' national culture: effect on loan losses provisions and risk-weighed assets. 14th EBES Conference.
Exportar Referência (IEEE) 
A. I. Lopes,  "Eurasian Banks' national culture: effect on loan losses provisions and risk-weighed assets", in 14th EBES Conf., Barcelona, 2014
Exportar BibTeX 
@misc{lopes2014_1734883518897,
	author = "Lopes, A.I.",
	title = "Eurasian Banks' national culture: effect on loan losses provisions and risk-weighed assets",
	year = "2014",
	howpublished = "Outro",
	url = "https://www.ebesweb.org/Conferences/14th-EBES-Conference-Barcelona.aspx"
}
Exportar RIS 
TY  - CPAPER
TI  - Eurasian Banks' national culture: effect on loan losses provisions and risk-weighed assets
T2  - 14th EBES Conference
AU  - Lopes, A.I.
PY  - 2014
CY  - Barcelona
UR  - https://www.ebesweb.org/Conferences/14th-EBES-Conference-Barcelona.aspx
AB  - The main objective of this paper is to compare the amount and weight of “loan losses provisions” and “risk-weighted assets” in the banking industry on Eurasian geography. We apply the dimensions of national culture identified by Hofstede (2009) and data from the World Values Survey Association to draw inferences about their effect on those two items. In additional analysis, we examine whether the findings are also influenced by the type of bank each country in a triple perspective: by ownership structure (e.g., public, own State,…), by type of consumers (e.g., investing, commercial,…) and by IFRS (e.g., versus local standards or US GAAP).
We use a sample from the Datastream representing a diversity of countries, with data of listed Banks over 2007-2013 (the financial crisis period) from Europe and Asia. We contribute to the literature in several ways. First, it contributes to help identifying the factors that can be caring to understand the fulfillment of capital adequacy ratios in the banking industry (Tier 1 and Tier 2). Second, our study also shows that differences in national culture can be reflected in the success of Basel or similar accords. Third, it adds to understand the effect of different accounting practices in the enforcement of capital and liquidity ratios.
ER  -