中国商业银行通过贷款损失准备计提进行盈余平滑吗?

被引:50
作者
陈超 [1 ]
魏静宜 [2 ]
曹利 [1 ]
机构
[1] 复旦大学管理学院
[2] 上海浦东发展银行
关键词
中国商业银行; 贷款损失准备; 盈余平滑;
D O I
暂无
中图分类号
F832.4 [信贷];
学科分类号
1201 ; 020204 ;
摘要
本文研究我国不同类型的商业银行计提贷款损失准备的影响因素及其盈余平滑行为。我们发现当期贷款损失准备的计提与下一期不良贷款的变动存在显著的正相关性,同时,贷款损失准备被用来作为盈余平滑的工具,城市商业银行和非上市银行的平滑盈余现象更为明显。对于非上市的城市商业银行,发行债券或发行总量越多,使用贷款损失准备进行盈余平滑的程度越大,而新会计准则的实施对商业银行使用贷款损失准备进行盈余平滑的行为没有显著影响。
引用
收藏
页码:46 / 63
页数:18
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