An Analysis of Loan Loss Provisioning Behaviors in Chinese Banking

The managerial behaviors of loan loss provisions (LLPs) are generally associated with earnings management, capital management, and pro-cyclical behavior. The aim of this study is to investigate LLPs behaviors in Chinese banks from 2010 to 2016. Since China plays a vital role in the development of gl...

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Bibliographic Details
Main Author: Luan, Jia-Ni
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2017
Online Access:https://eprints.nottingham.ac.uk/45978/