Loan Loss Provisioning Practices of Chinese Banks

This paper intends to investigate Chinese banks loan loss provisioning behaviour, with an unbalanced data of 128 banks from period of 2007-2016. We assume that there exists relationship of loan loss provisions with capital management, income smoothing, cyclicality, X-Efficiency and Z score. We adopt...

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Bibliographic Details
Main Author: ZHANG, TIANXIN
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2017
Subjects:
Online Access:https://eprints.nottingham.ac.uk/46333/