Determinants of loan Loss Provisioning for commercial banks in HK

This paper examines the determinants of loan loss provisions in terms of test hypothesis on business cycle, income smoothing management, regulatory capital management, dynamic provisioning and Z-score. Using dynamic panel dataset includes a sample of 35 HK commercial banks with 134 observations fro...

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Bibliographic Details
Main Author: Zhang, Yueying
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2016
Online Access:https://eprints.nottingham.ac.uk/30139/