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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Main Author: Li, Chenxi
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2017
Online Access:https://eprints.nottingham.ac.uk/46023/
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author Li, Chenxi
author_facet Li, Chenxi
author_sort Li, Chenxi
building Nottingham Research Data Repository
collection Online Access
description 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.
first_indexed 2025-11-14T20:00:45Z
format Dissertation (University of Nottingham only)
id nottingham-46023
institution University of Nottingham Malaysia Campus
institution_category Local University
language English
last_indexed 2025-11-14T20:00:45Z
publishDate 2017
recordtype eprints
repository_type Digital Repository
spelling nottingham-460232018-04-17T15:09:30Z https://eprints.nottingham.ac.uk/46023/ Testing loan loss provisioning hypotheses for Chinese banks Li, Chenxi 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. 2017-09-13 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/46023/1/Dissertation%20CHENXI%20LI.pdf Li, Chenxi (2017) Testing loan loss provisioning hypotheses for Chinese banks. [Dissertation (University of Nottingham only)]
spellingShingle Li, Chenxi
Testing loan loss provisioning hypotheses for Chinese banks
title Testing loan loss provisioning hypotheses for Chinese banks
title_full Testing loan loss provisioning hypotheses for Chinese banks
title_fullStr Testing loan loss provisioning hypotheses for Chinese banks
title_full_unstemmed Testing loan loss provisioning hypotheses for Chinese banks
title_short Testing loan loss provisioning hypotheses for Chinese banks
title_sort testing loan loss provisioning hypotheses for chinese banks
url https://eprints.nottingham.ac.uk/46023/