Fonseca, A.R. and Gonzalez, F. (2008) Cross-Country Determinants of Bank Income Smoothing by Managing Loan-Loss Provisions. Journal of Banking & Finance, 32, 217-228.
https://doi.org/10.1016/j.jbankfin.2007.02.012

has been cited by the following article:

• TITLE: Deposit Insurance System and the Commercial Bank Loan Loss Provisions

  AUTHORS: Zhiyi Wang

  KEYWORDS: Loan Loss Provisions, Deposit Insurance System, Income Smoothing

  JOURNAL NAME: Modern Economy, Vol.10 No.1, January 14, 2019

  ABSTRACT: The article mainly analyzes the deposit insurance system in our country promulgated after the provision for the impact of bank loan loss provisions. Empirical study found that the deposit insurance system in our country was promulgated in 2015, the bank’s loan loss provisions increased, among them, the big bank loan loss provisions significantly increased. After separating the manipulated loan loss provisions, we found that the manipulated loan loss provisions increased. Further study found that, following the promulgation of the deposit insurance system, managers in commercial bank weakened the motive of income smoothing, but the bank’s capital management behavior does not.