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. Re...

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Bibliographic Details
Main Authors: Karimiyan, A., Alifiah, M. N., Ziaei, S. M., Nasserinia, A.
Format: Article
Published: Medwell Journals 2016
Subjects:
Online Access:http://eprints.utm.my/id/eprint/74386/
https://www.scopus.com/inward/record.uri?eid=2-s2.0-84988915994&partnerID=40&md5=d8adf869df75969cfdc75a5bd97520e1
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Institution: Universiti Teknologi Malaysia