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...
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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/ |