Testing loan loss provisioning hypotheses for banks in China
The purpose of this paper is to test four hypotheses which are related to bank loan loss provision: income smoothing, capital management, business cycle and bank efficiency. Data is collected for Chinese banks in 2011 to 2016, and Stochastic frontier analysis and Generalized method of moments are ta...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
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2017
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| Online Access: | https://eprints.nottingham.ac.uk/45693/ |