Add to ORKGThis dissertation mainly studies the behavior of the managers in Chinese banking industry about the loan loss provisions (LLPs) of the banks during the time from 2011 to 2016. By using the model we mainly consider the influence of capital management, income smoothing and cyclical management on the behavior of LLP, we also introduce the variable of X-efficiency score to test the relationship between it and LLP. X-efficiency may bring new possibility to the whole estimation model
Loan Loss Provisioning (LLPs) is a reserve that is based on the expected loan losses of commercial b...
The main purpose of this study is to test the loan loss provisions manipulation mechanism and behavi...
This paper intends to investigate Chinese banks loan loss provisioning behaviour, with an unbalanced...
This dissertation adopts a panel dataset of 185 commercial banks from the period of 2012 to 2016 to ...
Abstract This research investigated the loan loss provision (LLP) behaviour in Chinese commercial...
This paper mainly investigates the loan loss provision behavior in Chinese bank sectors from 2011 to...
The aim of this study is to investigate the loan loss provisioning behavior of Chinese bank. It uses...
The purpose of this dissertation is to examine the loan loss provisioning behaviour of Chinese banki...
ABSTRACT The aim of this paper is to examine whether Chinese banking sector use loan loss provision...
The economy in China has developed rapidly since the reform and opening in 1987. Recently, especiall...
The managerial behaviors of loan loss provisions (LLPs) are generally associated with earnings manag...
This paper tests the four hypotheses about loan loss provision (LLP), income smoothing, capital mana...
This paper provides an empirical study on the loan loss provisions (LLP) of 188 unconsolidated comme...
On the strength of the investigation in situation of Chinese banking industry, this dissertation use...
To analyze the actual situation of Chinese banks and the realistic situation of loan loss provision,...
Loan Loss Provisioning (LLPs) is a reserve that is based on the expected loan losses of commercial b...
The main purpose of this study is to test the loan loss provisions manipulation mechanism and behavi...
This paper intends to investigate Chinese banks loan loss provisioning behaviour, with an unbalanced...
This dissertation adopts a panel dataset of 185 commercial banks from the period of 2012 to 2016 to ...
Abstract This research investigated the loan loss provision (LLP) behaviour in Chinese commercial...
This paper mainly investigates the loan loss provision behavior in Chinese bank sectors from 2011 to...
The aim of this study is to investigate the loan loss provisioning behavior of Chinese bank. It uses...
The purpose of this dissertation is to examine the loan loss provisioning behaviour of Chinese banki...
ABSTRACT The aim of this paper is to examine whether Chinese banking sector use loan loss provision...
The economy in China has developed rapidly since the reform and opening in 1987. Recently, especiall...
The managerial behaviors of loan loss provisions (LLPs) are generally associated with earnings manag...
This paper tests the four hypotheses about loan loss provision (LLP), income smoothing, capital mana...
This paper provides an empirical study on the loan loss provisions (LLP) of 188 unconsolidated comme...
On the strength of the investigation in situation of Chinese banking industry, this dissertation use...
To analyze the actual situation of Chinese banks and the realistic situation of loan loss provision,...
Loan Loss Provisioning (LLPs) is a reserve that is based on the expected loan losses of commercial b...
The main purpose of this study is to test the loan loss provisions manipulation mechanism and behavi...
This paper intends to investigate Chinese banks loan loss provisioning behaviour, with an unbalanced...