Loan Loss Provisioning in Chinese Commercial Banks
The object of this paper is to jointly test the existence of income smoothing, capital management behavior and procyclicality with respect to Chinese commercial banks' provisioning during 2009-2014. Our results provide evidence for income smoothing behavior and procyclical provisioning, but we...
| 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/36596/ |
| _version_ | 1848795311999287296 |
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| author | Zhang, Qiuyi |
| author_facet | Zhang, Qiuyi |
| author_sort | Zhang, Qiuyi |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | The object of this paper is to jointly test the existence of income smoothing, capital management behavior and procyclicality with respect to Chinese commercial banks' provisioning during 2009-2014. Our results provide evidence for income smoothing behavior and procyclical provisioning, but we find no evidence for capital management behavior. In order to address the problems of income smoothing and procyclical provisioning, we give the following suggestions. Bank regulators should further promote the implementation of Basel III regimes among Chinese commercial banks. The dynamic provisioning practice should be promoted and the accounting disclosure requirements should be improved. Besides, bank regulators should require banks to write off uncollectible loans in time and should also strengthen the supervision and scrutiny of banks' activities. |
| first_indexed | 2025-11-14T19:30:05Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-36596 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T19:30:05Z |
| publishDate | 2016 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-365962017-10-19T17:04:21Z https://eprints.nottingham.ac.uk/36596/ Loan Loss Provisioning in Chinese Commercial Banks Zhang, Qiuyi The object of this paper is to jointly test the existence of income smoothing, capital management behavior and procyclicality with respect to Chinese commercial banks' provisioning during 2009-2014. Our results provide evidence for income smoothing behavior and procyclical provisioning, but we find no evidence for capital management behavior. In order to address the problems of income smoothing and procyclical provisioning, we give the following suggestions. Bank regulators should further promote the implementation of Basel III regimes among Chinese commercial banks. The dynamic provisioning practice should be promoted and the accounting disclosure requirements should be improved. Besides, bank regulators should require banks to write off uncollectible loans in time and should also strengthen the supervision and scrutiny of banks' activities. 2016-09-14 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/36596/7/loan%20loss%20provisioning%20in%20Chinese%20Commercial%20Banks%201.pdf Zhang, Qiuyi (2016) Loan Loss Provisioning in Chinese Commercial Banks. [Dissertation (University of Nottingham only)] loan loss provisions China GMM SFA |
| spellingShingle | loan loss provisions China GMM SFA Zhang, Qiuyi Loan Loss Provisioning in Chinese Commercial Banks |
| title | Loan Loss Provisioning in Chinese Commercial Banks |
| title_full | Loan Loss Provisioning in Chinese Commercial Banks |
| title_fullStr | Loan Loss Provisioning in Chinese Commercial Banks |
| title_full_unstemmed | Loan Loss Provisioning in Chinese Commercial Banks |
| title_short | Loan Loss Provisioning in Chinese Commercial Banks |
| title_sort | loan loss provisioning in chinese commercial banks |
| topic | loan loss provisions China GMM SFA |
| url | https://eprints.nottingham.ac.uk/36596/ |