An Empirical Analysis of Loan Loss Provisioning Behavior: The Case of U.S. Banking Sector
This paper is an examination of loan loss provisioning behaviour in the American banking sector spanning from 2011 to 2018, using the Generalized Method of Moments (GMM) to jointly test three traditional hypotheses. These hypotheses consist of income smoothing hypothesis, business cycle hypothesis a...
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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/58584/ |