Loan Loss Provisioning Behavior in Chinese Banking
Using a panel database of 31 Chinese banks during 2010-2014, we investigate the loan loss provisioning (LLP) behavior and the determinants that may exert an effect on provisions. We test the hypothesis of income smoothing, capital management and the business cycle, also with the impact of cost effic...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
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2016
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| Online Access: | https://eprints.nottingham.ac.uk/36349/ |