Proceedings of the 2017 3rd International Conference on Economics, Social Science, Arts, Education and Management Engineering (ESSAEME 2017)

Loan Loss Provisioning Based on Cyclicality

Authors
Yuxin Ning, Huanyin Wang
Corresponding Author
Yuxin Ning
Available Online July 2017.
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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Volume Title
Proceedings of the 2017 3rd International Conference on Economics, Social Science, Arts, Education and Management Engineering (ESSAEME 2017)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
July 2017
ISBN
978-94-6252-367-8
ISSN
2352-5398
DOI
10.2991/essaeme-17.2017.397How to use a DOI?
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/).

Cite this article

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  -