Do commercial banks of Malaysia use loan loss provision to signal their earnings, return and cash flow?

• Main Authors: Karimiyan, Ali, Alifiah, Mohd. Norfian, Ziaei, Sayyed Mahdi, Nasserinia, Ali
• Format: Conference or Workshop Item
• Published: 2015
• Subjects: HD28 Management. Industrial Management
• Online Access: http://eprints.utm.my/id/eprint/63537/; https://conferencealerts.com/show-event?id=155213
• Institution: Universiti Teknologi Malaysia

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...