An Analysis of Determinants of Loan Loss Provisioning Behaviour in Chinese Commercial Banks
This analysis examines loan loss provisioning behaviour of Chinese commercial banks over the period 2013–2020. We mainly test the income smoothing, capital management, and business cycle hypotheses. Meanwhile, cost efficiency estimates as another important variable are also included in the main mode...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2022
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| Online Access: | https://eprints.nottingham.ac.uk/67646/ |