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Local governments' economic growth target pressure and bank loan loss provision: Evidence from China

  • Published:2023-09 Issue: Volume:87 Page:1-14
  • ISSN:1059-0560
  • Container-title:International Review of Economics & Finance
  • language:en
  • Short-container-title:International Review of Economics & Finance

Author:

Ren Meixu,Ke Konglin,Yu Xin,Zhao Jinxuan

Funder

Natural Science Foundation of Zhejiang Province

National Office for Philosophy and Social Sciences

National Social Science Fund of China

Ministry of Education of the People's Republic of China

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance

Reference61 articles.

1. Loan loss provisioning rules, procyclicality, and financial volatility;Agénor;Journal of Banking & Finance,2015

2. bank loan loss provisions: A reexamination of capital management, earnings management and signaling effects;Ahmed;Journal of Accounting and Economics,1999

3. Use of loan loss provisions for capital, earnings management and signalling by Australian banks;Anandarajan;Accounting and Finance,2007

4. Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions;Balboa;Journal of Banking & Finance,2013

5. Asymmetric loan loss provision models;Basu;Journal of Accounting and Economics,2020

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