Impact of IFRS on Bank’s Loan Loss Provision Decision:
An Empirical Study of Hong Kong SAR and Japan

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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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Bibliographic Details
Main Author:	Zhao, Kehan
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2013
Subjects:	Loan Loss Provisions Income Smoothing Capital Management Signaling GAAP IFRS
Online Access:	https://eprints.nottingham.ac.uk/26582/

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