Cover Image

Empirical investigation on loan loss provisions: a cross country analysis / Hasni Abdullah

The present study examines the determinants of loan loss provisions with the presence of earnings management and capital management by commercial banks in the emerging and developed markets during the period of 2004 to 2012. Besides the main objective, there are external factors as well as the inter...

Full description

Saved in:
Bibliographic Details
Main Author: Abdullah, Hasni
Format: Book Section
Language:English
Published: Institute of Graduate Studies, UiTM 2016
Subjects:
Malaysia
Online Access:http://ir.uitm.edu.my/id/eprint/19912/1/ABS_HASNI%20ABDULLAH%20TDRA%20VOL%2010%20IGS%2016.pdf
http://ir.uitm.edu.my/id/eprint/19912/
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uitm.ir.19912
record_format eprints
spelling my.uitm.ir.199122018-06-08T08:10:26Z http://ir.uitm.edu.my/id/eprint/19912/ Empirical investigation on loan loss provisions: a cross country analysis / Hasni Abdullah Abdullah, Hasni Malaysia The present study examines the determinants of loan loss provisions with the presence of earnings management and capital management by commercial banks in the emerging and developed markets during the period of 2004 to 2012. Besides the main objective, there are external factors as well as the internal factors investigated in determining the loan loss provisions. This study focuses on the banking sectors that specify the commercial banks for the period of 2004 to 2012 in selected emerging and developed markets. In order to achieve the objectives of this study, Malaysia and Thailand are chosen to represent the emerging markets, while the developed markets are represented by Hong Kong and Japan. The empirical findings based on Pooled Ordinary Least Square (Pooled OLS) with Newey-West Standard Error for emerging markets and Fixed Effects (FE) with heteroscedasticity and autocorrelation for developed markets recommend that earnings management, gross domestic product and certain bank internal factors have a statistically significant impact on loan loss provisions… Institute of Graduate Studies, UiTM 2016 Book Section PeerReviewed text en http://ir.uitm.edu.my/id/eprint/19912/1/ABS_HASNI%20ABDULLAH%20TDRA%20VOL%2010%20IGS%2016.pdf Abdullah, Hasni (2016) Empirical investigation on loan loss provisions: a cross country analysis / Hasni Abdullah. In: The Doctoral Research Abstracts. IGS Biannual Publication, 10 (10). Institute of Graduate Studies, UiTM, Shah Alam.
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Malaysia
spellingShingle Malaysia
Abdullah, Hasni
Empirical investigation on loan loss provisions: a cross country analysis / Hasni Abdullah
description The present study examines the determinants of loan loss provisions with the presence of earnings management and capital management by commercial banks in the emerging and developed markets during the period of 2004 to 2012. Besides the main objective, there are external factors as well as the internal factors investigated in determining the loan loss provisions. This study focuses on the banking sectors that specify the commercial banks for the period of 2004 to 2012 in selected emerging and developed markets. In order to achieve the objectives of this study, Malaysia and Thailand are chosen to represent the emerging markets, while the developed markets are represented by Hong Kong and Japan. The empirical findings based on Pooled Ordinary Least Square (Pooled OLS) with Newey-West Standard Error for emerging markets and Fixed Effects (FE) with heteroscedasticity and autocorrelation for developed markets recommend that earnings management, gross domestic product and certain bank internal factors have a statistically significant impact on loan loss provisions…
format Book Section
author Abdullah, Hasni
author_facet Abdullah, Hasni
author_sort Abdullah, Hasni
title Empirical investigation on loan loss provisions: a cross country analysis / Hasni Abdullah
title_short Empirical investigation on loan loss provisions: a cross country analysis / Hasni Abdullah
title_full Empirical investigation on loan loss provisions: a cross country analysis / Hasni Abdullah
title_fullStr Empirical investigation on loan loss provisions: a cross country analysis / Hasni Abdullah
title_full_unstemmed Empirical investigation on loan loss provisions: a cross country analysis / Hasni Abdullah
title_sort empirical investigation on loan loss provisions: a cross country analysis / hasni abdullah
publisher Institute of Graduate Studies, UiTM
publishDate 2016
url http://ir.uitm.edu.my/id/eprint/19912/1/ABS_HASNI%20ABDULLAH%20TDRA%20VOL%2010%20IGS%2016.pdf
http://ir.uitm.edu.my/id/eprint/19912/
_version_ 1685649275718991872
score 13.211869

Similar Items