Impact of IFRS on Bank’s Loan Loss Provision Decision: An Empirical Study of Hong Kong SAR and Japan
This thesis investigates the loan loss provisioning behaviors of banks in Hong Kong and Japan, especially associating with the income smoothing, capital management, signaling effect and the pro-cyclicality. Beyond the level of providing the evidence for the existence of those provisioning behaviors...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
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2013
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| Online Access: | https://eprints.nottingham.ac.uk/26582/ |