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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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
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2015
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| Online Access: | https://eprints.nottingham.ac.uk/30126/ |
| _version_ | 1848793925350850560 |
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| author | Dong, Mingrui |
| author_facet | Dong, Mingrui |
| author_sort | Dong, Mingrui |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | 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 commercial banks is pro-cyclical. Based on a sample of 35 commercial banks in Hong Kong ranging a decade from 2005 to 2014, and by applying the methodology of system GMM, this dissertation proves that the provisioning system in Hong Kong tends to follow a pro-cyclical pattern |
| first_indexed | 2025-11-14T19:08:02Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-30126 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T19:08:02Z |
| publishDate | 2015 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-301262017-10-19T14:52:59Z https://eprints.nottingham.ac.uk/30126/ Loan Loss Provisions Practices in Hong Kong Banking System Dong, Mingrui 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 commercial banks is pro-cyclical. Based on a sample of 35 commercial banks in Hong Kong ranging a decade from 2005 to 2014, and by applying the methodology of system GMM, this dissertation proves that the provisioning system in Hong Kong tends to follow a pro-cyclical pattern 2015-09-17 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/30126/1/DT%20Mingrui%20Dong.pdf Dong, Mingrui (2015) Loan Loss Provisions Practices in Hong Kong Banking System. [Dissertation (University of Nottingham only)] Loan Loss Provision Hong Kong Bank |
| spellingShingle | Loan Loss Provision Hong Kong Bank Dong, Mingrui Loan Loss Provisions Practices in Hong Kong Banking System |
| title | Loan Loss Provisions Practices in Hong Kong Banking System |
| title_full | Loan Loss Provisions Practices in Hong Kong Banking System |
| title_fullStr | Loan Loss Provisions Practices in Hong Kong Banking System |
| title_full_unstemmed | Loan Loss Provisions Practices in Hong Kong Banking System |
| title_short | Loan Loss Provisions Practices in Hong Kong Banking System |
| title_sort | loan loss provisions practices in hong kong banking system |
| topic | Loan Loss Provision Hong Kong Bank |
| url | https://eprints.nottingham.ac.uk/30126/ |