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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Bibliographic Details
Main Author: YAN, ANNI
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2019
Online Access:https://eprints.nottingham.ac.uk/58839/

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