An analysis of loan loss provisioning behaviour in Vietnamese banking
(2015)
Journal Article
Bryce, C., Dadoukis, A., Hall, M., Nguyen, L., & Simper, R. (2015). An analysis of loan loss provisioning behaviour in Vietnamese banking. Finance Research Letters, 14, 69-75. doi:10.1016/j.frl.2015.05.014
This paper investigates loan loss provisioning (LLP) behaviour by Vietnamese banks during the period 2006–2012. We test the capital, income-smoothing and cyclical management hypotheses and examine whether the inclusion of X-efficiencies and/or risk c... Read More about An analysis of loan loss provisioning behaviour in Vietnamese banking.