Culture dimensions and application of IFRSs in the banking industry
Using European and Asian banks, this paper investigates how differences in culture in different countries can be related with Loan loss provisions (LLP) based on the Hofstede’s theory. The effect of the application of International Financial Reporting Standards (IFRSs) on the amount of LLP recognize...
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| Format: | article |
| Language: | eng |
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2016
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| Online Access: | http://hdl.handle.net/10071/11528 |
| Country: | Portugal |
| Oai: | oai:repositorio.iscte-iul.pt:10071/11528 |