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National culture and international accounting standards in banking industry: is there an influence on credit risk?
Event Title
Comunicaciones presentadas - Actas del XVIII Congreso AECA
Year (definitive publication)
2015
Language
English
Country
Spain
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Abstract
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.
Acknowledgements
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Keywords
Loan loss provisions,Banking industry,Culture,Individualism,IFRS
