Citation

Yap, Voon Choong and Yong, David Gun Fie and Mohd Isa, Mohd Yaziz and Hj Abdul Rashid, Md. Zabid (2018) Determinants of loan loss provisions of commercial banks in Malaysia. Journal of Financial Reporting and Accounting, 16 (1). pp. 24-48. ISSN 1985-2517

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Abstract

Purpose-This paper aims to derive determinants of loan loss provisions (LLPs) of commercial banks in Malaysia. Design/methodology/approach-A single-stage panel data analysis multiple regression model that contains a mixture of quantitative and qualitative elements is used. The LLPs is a dependent variable or regressor, and non-performing loan (NPL), interest income, net profit, loans and advances and gross domestic product (GDP) are the independent variables or regressor/explanatory variables. The moderating variable is “credit risk management” (CRM) and the intervening variable is “relevance and faithful representation”.

Item Type:	Article
Uncontrolled Keywords:	Banks and banking
Subjects:	H Social Sciences > HG Finance > HG1501-3550 Banking
Divisions:	Faculty of Management (FOM)
Depositing User:	Ms Suzilawati Abu Samah
Date Deposited:	05 Nov 2020 19:53
Last Modified:	05 Nov 2020 19:53
URII:	http://shdl.mmu.edu.my/id/eprint/7250

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