An Analysis of Loan Loss Provisioning Behaviour in Hong Kong Commercial Banks

Xu, Binxing (2016) An Analysis of Loan Loss Provisioning Behaviour in Hong Kong Commercial Banks. [Dissertation (University of Nottingham only)]

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Abstract

This study investigates the determinants of loan loss provisioning behaviour in Hong Kong commercial banks based on the sample of 20 banks during the period of 2006-2014. We examine the income smoothing, capital management and business cycle hypotheses and test whether the inclusion of Cost efficiency has an impact on loan loss provisioning. The results show that the banks do not indicate the utilization on income smoothing and capital management of provisions, but both pro and counter cyclicality. We finally find a gradually changing trend from procyclical to countercyclical of loan loss provisioning in Hong Kong.

Item Type: Dissertation (University of Nottingham only)
Depositing User: Xu, Binxing
Date Deposited: 10 Mar 2017 09:38
Last Modified: 19 Oct 2017 16:58
URI: http://eprints.nottingham.ac.uk/id/eprint/36568

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