“…, Berger e Bouwman (2013),Silva et al (2014),Cummings e Durrani (2016),Hamadi et al (2016),Macedo e Kelly (2016),Morris et al (2016) Curcio et al (2017),Nez et al (2017),Ozili e Outa (2017),Caporale et al (2018),Elnahass et al (2018),Maso et al (2018),Aristei e Gallo (2019) REC IndependenteVariávelDummy com valor 1 se o ano foi de recessão e 0 se não El Sood (2012), Flores (2012), Berger e Bouwman (2013), Silva et al (2014), Cohen et al (2014), Curcio et al (2017), Menezes Junior (2017), Ozili e Outa (2017), Caporale et al (2018), Elnahass et al (2018) EBTPxREC Independente Variável de interação entre o lucro e a recessão El Sood (2012), Berger e Bouwman (2013), Curcio et al (2017), Ozili e Outa (2017), Caporale et al (2018), IFRS9 Independente Variável Dummy com valor 1 para 2018 e 0 para 2017 Hamadi et al (2016) para Basileia II EBTPxIFRS9 Independente Variável de interação entre o lucro e o IFRS9 Hamadi et al (2016) para Basileia II LOANS Controle Empréstimos totais em relação ao ativo totalKanagaretnam et al (2010), Hamadi et al (2016), Morris et al (2016), Curcio et al (2017), Marton e Runesson (2017), Ozili e Outa (2017), Caporale et al (2018), Maso et al (2018), Aristei e Gallo (2019), Riahi (2019) LOANS Controle Variação entre dois períodos dos empréstimos totais dividido pelo total do ano Kanagaretnam et al (2010), El Sood (2012), Berger e Bouwman (2013), Cohen et al (2014), Hamadi et al (2016), Macedo e Kelly (2016), Morris et al (2016), Menezes Junior (2017), Ozili e Outa (2017), Elnahass et al (2018), Maso et al (2018), Aristei e Gallo (2019(2016), Hamadi et al (2016), Morris et al (2016), Curcio et al (2017), Marton e Runesson (2017), Ozili e Outa (2017), Caporale et al (2018), Maso et al (2018), Aristei e Gallo (2019), Riahi (. (2010), El Sood (2012), Beck and Narayanmoorth (2013), Berger e Bouwman (2013), Silva et al (2014), Cohen et al (2014), Hamadi et al (2016), Curcio et al (2017), Marton e Runesson (2017), Menezes Junior (2017), Ozili e Outa (2017), Caporale et al (2018), Elnahass et al (2018), Maso et al (2018), períodos do PIB, dividido pelo total do ano Kanagaretnam et al (2010), Cummings e Durrani (2016), Hamadi et al (2016), Curcio et al (2017), Marton e Runesson (2017), Ozili e Outa (2017), Caporale et al (2018), Elnahass et al (2018), Aristei e Gallo (2019), Riahi (2019) Fonte: Elaboração própria (2019).…”