An Analysis of Loan Loss Provisioning Behaviour in Hong Kong Commercial Banks
This study investigates the determinants of loan loss provisioning behaviour in Hong Kong commercial banks based on the sample of 20 banks during the period of 2006-2014. We examine the income smoothing, capital management and business cycle hypotheses and test whether the inclusion of Cost efficien...
| Main Author: | |
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2016
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| Online Access: | https://eprints.nottingham.ac.uk/36568/ |
| _version_ | 1848795305391161344 |
|---|---|
| author | Xu, Binxing |
| author_facet | Xu, Binxing |
| author_sort | Xu, Binxing |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | This study investigates the determinants of loan loss provisioning behaviour in Hong Kong commercial banks based on the sample of 20 banks during the period of 2006-2014. We examine the income smoothing, capital management and business cycle hypotheses and test whether the inclusion of Cost efficiency has an impact on loan loss provisioning. The results show that the banks do not indicate the utilization on income smoothing and capital management of provisions, but both pro and counter cyclicality. We finally find a gradually changing trend from procyclical to countercyclical of loan loss provisioning in Hong Kong. |
| first_indexed | 2025-11-14T19:29:58Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-36568 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T19:29:58Z |
| publishDate | 2016 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-365682017-10-19T16:58:30Z https://eprints.nottingham.ac.uk/36568/ An Analysis of Loan Loss Provisioning Behaviour in Hong Kong Commercial Banks Xu, Binxing This study investigates the determinants of loan loss provisioning behaviour in Hong Kong commercial banks based on the sample of 20 banks during the period of 2006-2014. We examine the income smoothing, capital management and business cycle hypotheses and test whether the inclusion of Cost efficiency has an impact on loan loss provisioning. The results show that the banks do not indicate the utilization on income smoothing and capital management of provisions, but both pro and counter cyclicality. We finally find a gradually changing trend from procyclical to countercyclical of loan loss provisioning in Hong Kong. 2016-09-13 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/36568/1/An%20Analysis%20of%20Loan%20Loss%20Provisioning%20Behaviour%20in%20Hong%20Kong%20Commercial%20Banks.pdf Xu, Binxing (2016) An Analysis of Loan Loss Provisioning Behaviour in Hong Kong Commercial Banks. [Dissertation (University of Nottingham only)] |
| spellingShingle | Xu, Binxing An Analysis of Loan Loss Provisioning Behaviour in Hong Kong Commercial Banks |
| title | An Analysis of Loan Loss Provisioning Behaviour in Hong Kong Commercial Banks |
| title_full | An Analysis of Loan Loss Provisioning Behaviour in Hong Kong Commercial Banks |
| title_fullStr | An Analysis of Loan Loss Provisioning Behaviour in Hong Kong Commercial Banks |
| title_full_unstemmed | An Analysis of Loan Loss Provisioning Behaviour in Hong Kong Commercial Banks |
| title_short | An Analysis of Loan Loss Provisioning Behaviour in Hong Kong Commercial Banks |
| title_sort | analysis of loan loss provisioning behaviour in hong kong commercial banks |
| url | https://eprints.nottingham.ac.uk/36568/ |