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

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.


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…


Item Type: Book Section
CreatorsEmail / ID. Num
Abdullah, HasniUNSPECIFIED
Subjects: L Education > LB Theory and practice of education > Higher Education > Dissertations, Academic. Preparation of theses > Malaysia
Divisions: Universiti Teknologi MARA, Shah Alam > Institut Pengajian Siswazah (IPSis) : Institute of Graduate Studies (IGS)
Series Name: IGS Biannual Publication
Volume: 10
Number: 10
Item ID: 19912
Uncontrolled Keywords: Abstract; Abstract of thesis; Newsletter; Research information; Doctoral graduates; IPSis; IGS; UiTM;
URI: http://ir.uitm.edu.my/id/eprint/19912



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