Do commercial banks of Malaysia use loan loss provision to signal their earnings, return and cash flow?
Loan-loss provisions (LLP) are used as a tool to control credit risk so are directly related to loan loss reserves. Managers use LLP to achieve certain objectives such as earnings and capital management, and as a mechanism of signaling view to investors, shareholders and users of financial report. R...
Main Authors: | , , , |
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Format: | Conference or Workshop Item |
Published: |
2015
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Subjects: |