经济与管理研究Issue(1)：57-66,10.
商业银行贷款损失准备具有顺周期性吗？
Does China’s Commercial Banks’Loan Loss Provisioning Have Procyclicality?
摘要
Abstract
It is found that the loan loss provisions of China’s commercial banks have procyclicality and income smoothing effect,through the 55 commercial banks’empirical analysis from 2004 to 2013.When the sample is divided into listed and non-listed banks,it is also found that listed banks have more obvious income smoothing effect.By contrast,the loan loss provisions indicate the tendency of decline with the rapid growth of non-listed bank’s loans.Further research on the interaction effect also shows that loan scale,the growing rate of bank assets,the ratio of non-performing loans and the level of bank capitalization have significant impact on the loan loss provisions when GDP growth and pre-tax profit are controlled.It is concluded that unified regulatory rules are not suitable for loan loss provisions based on commercial bank’s characteristics by empirical evidences,while regulatory authorities should be considered to set up tailored mechanisms of provision and supervision for different banks.关键词
贷款损失准备/顺周期性/收入平滑效应Key words
loan loss provisioning/procyclicality/income smoothing effect分类
管理科学引用本文复制引用
周晔,张萍,高赛..商业银行贷款损失准备具有顺周期性吗？[J].经济与管理研究,2015,(1):57-66,10.基金项目
北京市教育委员会人文社会科学研究计划面上项目“银行业非利息收入结构及其风险防范研究”（SM20140038002）；北京市哲学社会科学规划项目“市场结构快速变迁下的中小银行风险研究” （）
