Loan Loss Provisions Practices in Hong Kong Banking System

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Dong, Mingrui (2015) Loan Loss Provisions Practices in Hong Kong Banking System. [Dissertation (University of Nottingham only)]

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Abstract

In the wake of the global financial crisis, the Basel Committee encourages a dynamic provisioning system. Reducing the pro-cyclical effect of loan loss provisioning is a way to achieve this. Therefore, this dissertation’s main objective is to determine if the provisioning system in Hong Kong commercial banks is pro-cyclical. Based on a sample of 35 commercial banks in Hong Kong ranging a decade from 2005 to 2014, and by applying the methodology of system GMM, this dissertation proves that the provisioning system in Hong Kong tends to follow a pro-cyclical pattern

Item Type: Dissertation (University of Nottingham only)
Keywords: Loan Loss Provision, Hong Kong, Bank
Depositing User: Dong, Mingrui
Date Deposited: 23 Mar 2016 13:50
Last Modified: 19 Oct 2017 14:52
URI: https://eprints.nottingham.ac.uk/id/eprint/30126

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