Loan Loss Provisions, Earnings Management, Capital Management, Cost Efficiency and Pro-cyclicality: The Japanese Experience

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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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Bibliographic Details
Main Author:	Liang, Siya
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2017
Online Access:	https://eprints.nottingham.ac.uk/45447/

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