An empirical study on cost efficiency and loan loss provisioning behavior in Vietnamese banks
This paper examines bank cost efficiency and loan loss provisioning behavior of 31 Vietnamese commercial banks during the period from 2012 to 2019. Beside the examination of three loan loss provisioning hypotheses, including income smoothing, capital management and business cycle, results of cost ef...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2020
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| Online Access: | https://eprints.nottingham.ac.uk/62600/ |