Testing loan loss provisioning hypotheses for Chinese banks
ABSTRACT: This paper investigates loan loss provisions hypotheses concerning Chinese banks during the period of 2009 to 2016. I choose the income-smoothing, capital management, business cycle and x-efficiency hypotheses and test whether other control variables affect the provisioning behavior. When...
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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/46023/ |
| Summary: | ABSTRACT:
This paper investigates loan loss provisions hypotheses concerning Chinese banks during the period of 2009 to 2016. I choose the income-smoothing, capital management, business cycle and x-efficiency hypotheses and test whether other control variables affect the provisioning behavior. When estimating the x-efficiency, it applies an independent model based on inputs and outputs variables to get the cost x-efficiency statistics. It also describes and analyzes Chinese banking system and relevant regulations, which also could affect the provisioning behavior. |
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