Loan loss provisions, Capital and Earnings Management: Evidence from German Banks
German Commercial Code endows banks with discretion to build up loan loss provisions. In this dissertation, loan loss provision hypotheses including earnings and capital management are re-examined by specifying two kinds of models on a panel of German saving banks, cooperative banks and commercial b...
| Main Author: | |
|---|---|
| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2018
|
| Subjects: | |
| Online Access: | https://eprints.nottingham.ac.uk/54118/ |