Loan Loss Provisions, Earnings Management, Capital Management, Cost Efficiency and Pro-cyclicality: The Japanese Experience
The focus of this paper is on the influences of loan loss provisioning in banks’ earnings and capital management and the pro-cyclicality behavior related to loan loss provisions. This paper tests these three hypotheses using a sample of 64 banks in Japan for the period 2010 to 2016. This paper incor...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2017
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| Online Access: | https://eprints.nottingham.ac.uk/45447/ |