An Analysis of Loan Loss Provisioning Behaviour in Chinese Banking from 2012 to 2017
This paper tests the four hypotheses about loan loss provision (LLP), income smoothing, capital management, business cycle and bank efficiency, with the data of 87 commercial banks in China during the period of 2012 to 2017. The empirical results of all these banks support a general procyclicality o...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2018
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| Online Access: | https://eprints.nottingham.ac.uk/54256/ |