The Use of Loan Loss Provisions for Capital Management, Earnings Management, and Procyclicality of Banks from UK and HK
The loan loss provisions is an important account which deals with the credit risks of the banks, and could be related to the accounting issues, capital management , earnings management and the economic recessions. Since the several financial crisis happened, there comes out more attention to the loa...
| Main Author: | |
|---|---|
| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2013
|
| Online Access: | https://eprints.nottingham.ac.uk/26625/ |