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Keywords: Signalling
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Journal Articles
The impact of tighter banking regulation on bank loan loss provisioning: empirical evidence from a quasi-natural experiment
Available to Purchase
Journal of Financial Regulation and Compliance (2023) 31 (5): 696–713.
Published: 20 July 2023
...) manage to reduce their provisions significantly compared to their control peers in the post-adoption period. More importantly, this paper further finds that the affected banks manage their provisions primarily for incomes smoothing and signalling. This paper also finds that those banks expand...
