Add to ORKGThis dissertation adopts a panel dataset of 185 commercial banks from the period of 2012 to 2016 to analyse the determinants of the loan loss provisions and test the hypotheses relating to the LLPs in this context. Both capital management hypothesis and income smoothing hypothesis have been proved in this research, and pro-cyclicality of LLPs has been found. Furthermore, regional effects and cost efficiency have been considered in this model
ABSTRACT The aim of this paper is to examine whether Chinese banking sector use loan loss provision...
Using a panel database of 31 Chinese banks during 2010-2014, we investigate the loan loss provisioni...
This paper intends to investigate Chinese banks loan loss provisioning behaviour, with an unbalanced...
This dissertation mainly studies the behavior of the managers in Chinese banking industry about the ...
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 economy in China has developed rapidly since the reform and opening in 1987. Recently, especiall...
The purpose of this dissertation is to examine the loan loss provisioning behaviour of Chinese banki...
On the strength of the investigation in situation of Chinese banking industry, this dissertation use...
This paper tests the four hypotheses about loan loss provision (LLP), income smoothing, capital mana...
The aim of this study is to investigate the loan loss provisioning behavior of Chinese bank. It uses...
Bank loan loss provisions are important in maintaining banks’ overall stability and soundness. After...
This paper provides an empirical study on the loan loss provisions (LLP) of 188 unconsolidated comme...
This research examined Loan Loss Provisions (LLP) determinants: income smoothing, capital management...
To analyze the actual situation of Chinese banks and the realistic situation of loan loss provision,...
ABSTRACT The aim of this paper is to examine whether Chinese banking sector use loan loss provision...
Using a panel database of 31 Chinese banks during 2010-2014, we investigate the loan loss provisioni...
This paper intends to investigate Chinese banks loan loss provisioning behaviour, with an unbalanced...
This dissertation mainly studies the behavior of the managers in Chinese banking industry about the ...
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 economy in China has developed rapidly since the reform and opening in 1987. Recently, especiall...
The purpose of this dissertation is to examine the loan loss provisioning behaviour of Chinese banki...
On the strength of the investigation in situation of Chinese banking industry, this dissertation use...
This paper tests the four hypotheses about loan loss provision (LLP), income smoothing, capital mana...
The aim of this study is to investigate the loan loss provisioning behavior of Chinese bank. It uses...
Bank loan loss provisions are important in maintaining banks’ overall stability and soundness. After...
This paper provides an empirical study on the loan loss provisions (LLP) of 188 unconsolidated comme...
This research examined Loan Loss Provisions (LLP) determinants: income smoothing, capital management...
To analyze the actual situation of Chinese banks and the realistic situation of loan loss provision,...
ABSTRACT The aim of this paper is to examine whether Chinese banking sector use loan loss provision...
Using a panel database of 31 Chinese banks during 2010-2014, we investigate the loan loss provisioni...
This paper intends to investigate Chinese banks loan loss provisioning behaviour, with an unbalanced...