Loan Loss Provisions Hypotheses Tests for Banks in the United States
This paper adopts data of 75 United States commercial banks from 2011 to 2018 to test several hypotheses of loan loss provision named income smoothing, capital management, business cycle and bank efficiency hypothesis. Models such as pooled OLS, fixed effects (FE) model, random effects (RE) model, S...
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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/58438/ |