Loan Loss Provisioning Behaviour- An Empirical Study of Chinese Banks
ABSTRACT The aim of this paper is to examine whether Chinese banking sector use loan loss provisions (LLPs) for earnings management, capital management, and whether there is a significant association between loan loss provisions and business cycle. In this paper, we introduced both X-efficiency and...
| Main Author: | |
|---|---|
| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2017
|
| Online Access: | https://eprints.nottingham.ac.uk/46431/ |