The Impact of Foreign Bank Strategies on the Behavior and Performance of Czech and Slovak Banks in the Financial Crisis  

作　　者：JosefTauser Martin Sroka Pavel Zambersky 

机构地区：[1]University of Economics, Prague, Czech Republic [2]IBM Integrated Supply Chain, Bratislava, Slovak Republic

出　　处：《Journal of Modern Accounting and Auditing》2013年第7期988-996,共9页现代会计与审计（英文版）

摘　　要：In this paper, the authors analyze the impact of the specific ownership structure of the banking sector in Czech and Slovakia on the performance and applied strategies of particular banks during times of crisis. Did the multinational banks pursue a coherent regional strategy to cope with the risks resulting from the crisis, or did they focus on finding local solutions？ The aim of this paper is to find answers to these questions. A case study is going to be used as a basic research method. Two members （Slovak and Czech） of four multinational banking groups are examined in the crisis year 2009, whereby both a qualitative analysis of the annual reports regarding strategic business or risk management decisions and a comparative quantitative analysis of selected financial data and risk indicators are employed. The authors have found that Czech and Slovak banks generally tried to follow the main strategic directions given by their parent banks during the financial crisis. However, particular financial results and risk profiles of respective subsidiaries of multinational banks still differ because of market factors specific to the different countries in which the subsidiaries are located.

关 键 词：banks＇ strategies banks＇ performance multinational banks financial crisis 

分 类 号：F832.3[经济管理—金融学] F833.05