The Role of Loan Loss Provisions in Earnings Management and Capital Management: The Chinese Experience

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The Role of Loan Loss Provisions in Earnings Management and Capital Management: The Chinese Experience

Banks’ loan loss provisions play an important role in bank stability and soundness. It can help banks prevent credit risk, smooth income, manage regulatory capital and also improve their performance. This paper examines the loan loss provisions behaviours in Chinese banking system and how they are c...

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Bibliographic Details
Main Author:	REN, JINGYI
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2018
Online Access:	https://eprints.nottingham.ac.uk/54067/

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