Loan Loss Provisions and Earnings Management in Malaysian Banking Industry
Journal Title: GATR Global Journal of Business & Social Science Review - Year 2013, Vol 1, Issue 1
Abstract
Objective The main purpose of the study is to investigate the presence of earnings management incentive in affecting the LLP decision of commercial banks in Malaysia, focusing on the relation between loan loss provisions and earnings before tax and provisions. Methodology/Technique This study applies the pooled Ordinary Least Square model in assessing the determinants of the LLP. Findings The empirical findings clearly indicate that the LLP in Malaysian commercial banks is affected by earnings management for that particular period Type of Paper: Empirical paper Novelty : The expansion of the existing research in Malaysia in order to examine the extent to which the Malaysian banks engage in earnings and capital management, extends the period of investigation by considering the recent global financial crisis 2007-2009.
Authors and Affiliations
Hasni Abdullah, Imbarine Bujang, Ismail Ahmad
Keywords
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