Loan Loss Provisioning Based on Cyclicality

被引：0
|
作者：
Ning Yuxin [1 ]
Wang Huanyin [1 ]
机构：
[1] Xian Shiyou Univ, Econ & Management Sch, Xian 710065, Shaanxi, Peoples R China
来源：
PROCEEDINGS OF THE 2017 3RD INTERNATIONAL CONFERENCE ON ECONOMICS, SOCIAL SCIENCE, ARTS, EDUCATION AND MANAGEMENT ENGINEERING (ESSAEME 2017) | 2017年 / 119卷
关键词：
cyclicality; earning management; capital supervision; discretionary loan loss provisions;
D O I：
暂无
中图分类号：
C [社会科学总论];
学科分类号：
03 ; 0303 ;
摘要：
We make use of the listed commercial banks' 2004-2012 half-yearly panel data to test cyclical effects of loan loss provisioning. By GMM estimating some factors which influence loan loss provisioning, we find that our commercial banks loan have countercyclical effect owing to the existence of discretionary loan loss provisions. At the meantime, commercial banks have motivations to manage earnings.
引用
收藏
页码：1954 / 1962
页数：9
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