Factors influencing the implementation of Basel III: An empirical analysis of the UAE banks

Basel III accord was introduced in 2010 to support banks facing the sever effect of 2007–2008 financial crisis terms liquidity and capital adequacy. The importance this paper stems from investigation implementation Accord UAE, what are reasons behind effective implementation. While some previous studies on UAE have examined Accord, no so far III. In study, a modified questionnaire used, total 90 bank senior managers responded their responses were used answer research questions hypotheses. results regression analysis hypotheses proposing significant positive relationship between effectiveness expected benefits availability resources needed. did not influence variables awareness, role management, central bank. Based findings three recommendations made. First, promote Accords UAE’s banking sector. Second, should review current processes plans ensure that employees understand requirements for implementing And third, Central Bank be more involved setting framework regulations