Are Bank Regulations and A Pro-cyclicality Related to Bank Provisioning in the ASEAN Plus Three Group?
This study examines a pro-cyclicality effect, income smoothing effect and capital management. By using 46 commercial banks in the ASEAN Plus Three group, this study found the existence of the pro-cyclicality effect and the capital management; however, the evidence of earning management is not found...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
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2011
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| Online Access: | https://eprints.nottingham.ac.uk/25017/ |