An Analysis of Cost Efficiency and Loan Loss Provisioning Behaviour in Chinese Commercial Banks
This paper investigates loan loss provisioning (LLP) behaviour by Chinese banks during the period 2011-2015. We test the income-smoothing, capital management, and business cycle hypotheses, in the meanwhile, test whether the cost efficiency has the influence on LLP behaviour. Our results show that C...
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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/47012/ |