Testing loan loss provisioning hypotheses for banks in China from 2011 to 2016
Loan Loss Provision (LLP) is recognized as a layer of buffer that cover the potential loss from non-performing loans. There are substantial incentives in practical for managers to manipulate LLP. In China, the LLP is gradually becoming complete in China since it was established and the regulatory ha...
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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/45757/ |