Test Loan Loss Provisioning Hypotheses for Chinese Banks from 2013 to 2018
This study investigates loan loss provision behavior in Chinese commercial banks through the panel data of 227 banks from 2013 to 2018. According to the previous literature, four hypotheses are proposed, including income smoothing, capital management, business cycle and X-efficiency. Generalized Met...
| Main Author: | |
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2019
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| Online Access: | https://eprints.nottingham.ac.uk/57653/ |
| _version_ | 1848799493421531136 |
|---|---|
| author | Ziyi, Qian |
| author_facet | Ziyi, Qian |
| author_sort | Ziyi, Qian |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | This study investigates loan loss provision behavior in Chinese commercial banks through the panel data of 227 banks from 2013 to 2018. According to the previous literature, four hypotheses are proposed, including income smoothing, capital management, business cycle and X-efficiency. Generalized Method of Moments (GMM) is used to test the variables of loan loss provisions and X-efficiency is measured by Stochastic Frontier Approach (SFA). The mean cost efficiency of Chinese banks over the period 2013-2018 near 92.9 percent. The existence of income smoothing, capital management and business cycle behavior in Chinese banking industry have been proved by this study, but fail to find the X-efficiency behaviors. |
| first_indexed | 2025-11-14T20:36:32Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-57653 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T20:36:32Z |
| publishDate | 2019 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-576532022-11-30T15:26:43Z https://eprints.nottingham.ac.uk/57653/ Test Loan Loss Provisioning Hypotheses for Chinese Banks from 2013 to 2018 Ziyi, Qian This study investigates loan loss provision behavior in Chinese commercial banks through the panel data of 227 banks from 2013 to 2018. According to the previous literature, four hypotheses are proposed, including income smoothing, capital management, business cycle and X-efficiency. Generalized Method of Moments (GMM) is used to test the variables of loan loss provisions and X-efficiency is measured by Stochastic Frontier Approach (SFA). The mean cost efficiency of Chinese banks over the period 2013-2018 near 92.9 percent. The existence of income smoothing, capital management and business cycle behavior in Chinese banking industry have been proved by this study, but fail to find the X-efficiency behaviors. 2019-12-01 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/57653/1/Ziyi%20Qian%20N14157%20Test%20loan%20loss%20provisioning%20for%20Chinese%20banks%20from%202013%20to%202018.pdf Ziyi, Qian (2019) Test Loan Loss Provisioning Hypotheses for Chinese Banks from 2013 to 2018. [Dissertation (University of Nottingham only)] |
| spellingShingle | Ziyi, Qian Test Loan Loss Provisioning Hypotheses for Chinese Banks from 2013 to 2018 |
| title | Test Loan Loss Provisioning Hypotheses for Chinese Banks from 2013 to 2018 |
| title_full | Test Loan Loss Provisioning Hypotheses for Chinese Banks from 2013 to 2018 |
| title_fullStr | Test Loan Loss Provisioning Hypotheses for Chinese Banks from 2013 to 2018 |
| title_full_unstemmed | Test Loan Loss Provisioning Hypotheses for Chinese Banks from 2013 to 2018 |
| title_short | Test Loan Loss Provisioning Hypotheses for Chinese Banks from 2013 to 2018 |
| title_sort | test loan loss provisioning hypotheses for chinese banks from 2013 to 2018 |
| url | https://eprints.nottingham.ac.uk/57653/ |