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A Review on Accounts Manipulation Via Loan Loss Provisions to Manage Regulatory Capital and Earnings Along Business Cycle
Jurnal Ekonomi Malaysia
View Archive Info| Field | Value | |
| Title |
A Review on Accounts Manipulation Via Loan Loss Provisions to Manage Regulatory Capital and Earnings Along Business Cycle
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| Creator |
Shaharudin, Roselee Shah
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| Description |
ABSTRACTThis article reviews past academic literatures on how loss provision is being used as a tool to adjust regulatory capital and earnings numbers in case of Malaysian commercial banks. The incentives all managing the accruals arise due to close monitoring by central banks, which measures commercial banks performance in term of capital adequacy and earnings volatility along the business cycle. The literatures however failed to conclude that banks unanimously managed their regulatory capital and eamings by loan loss provisions being the largest accruals in bank expense account.Keywords: loan loss provision: capital management hypothesis: earning management hypothesisABSTRAKUlasan rencana kajian lepas menerangkan tentang bagaimana "loan loss provison" digunakan sebagai alat untuk mengubah pengaturan utama dan jumlah pendapatan di dalam kes komersial bank di Malaysia. Dorongan dalam menguruskan wujudnya penambahan intensif mengawal bank pusat, di mana ukuran perlaksanaan bank komersial dalam tempoh kecukupan modal dan perihal tanggungjawab pendapatan dalam pusing ganti perniagaan. Dimana kajian lepas gagal menyimpulkan dan sebulatsuara pengaturan modal dan pendapatan bank di mana "loan loss provison merupakan penambahan paling besar dalam perakaunan perbelanjaan.
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| Publisher |
Universiti Kebangsaan Malaysia
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| Date |
2012-12-07
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article — |
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| Format |
application/pdf
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| Identifier |
http://ejournal.ukm.my/jem/article/view/1645
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| Source |
Jurnal Ekonomi Malaysia; Vol 38 (2004): Jurnal Ekonomi Malaysia
0126-1962 |
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| Language |
eng
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| Relation |
http://ejournal.ukm.my/jem/article/view/1645/1410
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