Do income smoothing, capital management, signaling, and pro-cyclicality exist through loan loss provisions? Evidence from Malaysia commercial banks
Loan loss provisions are the main accrual expenses charged to bank income statement to absorb loan losses arising from loans default. The main purpose of this dissertation is to examine whether Malaysia commercial banks use loan loss provisions as a tool in income smoothing, capital management, and...
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| Format: | Thesis |
| Language: | eng eng |
| Published: |
2014
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| Online Access: | https://etd.uum.edu.my/4141/1/s813328.pdf https://etd.uum.edu.my/4141/2/s813328_abstract.pdf |
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