An analysis of loan loss provisioning behaviour in the China’s banking sector

This paper focuses on the loan loss provisioning behaviour of the Chinese banks after the global financial crisis (GFC) from 2009 to 2014. Following Bryce et al. (2015), I have tested four hypotheses which are Business Cycle Hypothesis, Income Smoothing Hypothesis, Capital Management Hypothesis and...

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Bibliographic Details
Main Author: MA, XIAO LIN
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2016
Online Access:https://eprints.nottingham.ac.uk/36687/