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: | Xu, Binxing |
|---|---|
| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2016
|
| Online Access: | https://eprints.nottingham.ac.uk/36568/ |
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