Exportar Publicação

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. (2015). National culture and international accounting standards in banking industry: is there an influence on credit risk?. Comunicaciones presentadas - Actas del XVIII Congreso AECA.
Exportar Referência (IEEE) 
A. I. Lopes,  "National culture and international accounting standards in banking industry: is there an influence on credit risk?", in Comunicaciones presentadas - Actas del XVIII Congreso AECA, 2015
Exportar BibTeX 
@misc{lopes2015_1734885218879,
	author = "Lopes, A.I.",
	title = "National culture and international accounting standards in banking industry: is there an influence on credit risk?",
	year = "2015",
	howpublished = "Digital",
	url = "http://www.aeca1.org/pub/on_line/comunicaciones_xviiicongresoaeca/general.htm"
}
Exportar RIS 
TY  - CPAPER
TI  - National culture and international accounting standards in banking industry: is there an influence on credit risk?
T2  - Comunicaciones presentadas - Actas del XVIII Congreso AECA
AU  - Lopes, A.I.
PY  - 2015
UR  - http://www.aeca1.org/pub/on_line/comunicaciones_xviiicongresoaeca/general.htm
AB  - Researchers, regulators and accounting standard setters have been examining several
kinds of behavior in the banking industry using loan loss provisions as a proxy for credit risk.
Using European and Asian banks, this paper investigates how differences in culture across
countries can affect bank risk-taken. Findings suggest that culture is an important
determinant to be considered when analyzing risk factors, but not for all scores. International
Financial Reporting Standards (IFRS) are also suggested as having an important role moderating the influence of culture on the treatment of expected losses.
ER  -