New Evidence of Loan Loss Provisioning Behavior under Basel Accord III: The Case of Chinese Commercial Banks

Abstract: Examining all available commercial banks’ loan loss provisioning behavior in the period from 2011 to 2016, this paper mainly explores whether the new regulatory capital requirements and forward-looking provisioning system (dynamic provisioning) in Basel accord III, introduced by China’s...

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Bibliographic Details
Main Author: WEI, JUN JIA
Format: Dissertation (University of Nottingham only)
Language:English
English
English
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English
Published: 2017
Subjects:
Online Access:https://eprints.nottingham.ac.uk/45245/