Loan Loss Provisions Practices in Hong Kong Banking System

In the wake of the global financial crisis, the Basel Committee encourages a dynamic provisioning system. Reducing the pro-cyclical effect of loan loss provisioning is a way to achieve this. Therefore, this dissertation’s main objective is to determine if the provisioning system in Hong Kong commerc...

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Bibliographic Details
Main Author: Dong, Mingrui
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2015
Subjects:
Online Access:https://eprints.nottingham.ac.uk/30126/