Loan Loss Provisioning Based on Cyclicality

DOI

10.2991/essaeme-17.2017.397How to use a DOI?

Keywords

cyclicality ,earning management,capital supervision , discretionary loan loss provisions

Abstract

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.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yuxin Ning
AU  - Huanyin Wang
PY  - 2017/07
DA  - 2017/07
TI  - Loan Loss Provisioning Based on Cyclicality
BT  - Proceedings of the 2017 3rd International Conference on Economics, Social Science, Arts, Education and Management Engineering (ESSAEME 2017)
PB  - Atlantis Press
SN  - 2352-5398
UR  - https://doi.org/10.2991/essaeme-17.2017.397
DO  - 10.2991/essaeme-17.2017.397
ID  - Ning2017/07
ER  -