TY - BOOK AU - Sara Shenouda AU - Christian Kalhoefer , AU - Ehab Abouelkheir , TI - The role of the accounting system in the banking sector Evidence from the subprime crisis / PY - 2010/// CY - Cairo : PB - Sara Shenouda , N1 - Thesis (M.Sc.) - German University - Faculty of Postgraduate Studies and Scientific Research - Department of Technology - Based Management N2 - The Subprime financial crisis originated in the United States in the Year 2007 ; however , its effect has spread to the whole world . One of the main parties affected by the subprime crisis and also blamed of being responsible were the banks . With banks facing trouble , the whole economy surrounded is affected as the lending activity of banks weakens and with it comes the blame of banks behaving pro - cyclical UR - http://172.23.153.220/th.pdf ER -