Cost X-efficiency and Loan Loss Provision Decision: Evidence from Mainland China and Hong Kong Listed Banks
This paper examined Loan Loss Provision (LLP) determinants: business cycle, income smoothing, capital management, signalling effect and also cost X-efficiency, using 18 Mainland Chinese and 9 Hong Kong(HK) listed banks from 2006 to 2013 within two stages. To test the impact of efficiency on LLP, the...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2014
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| Online Access: | https://eprints.nottingham.ac.uk/27503/ |