Deposit Insurance System and the Commercial Bank Loan Loss Provisions
2019
The article mainly analyzes the deposit insurance
system in our country promulgated after the provision for the impact of bank
loan loss provisions. Empirical study found that the deposit insurance system
in our country was promulgated in 2015, the
bank’s loan loss provisions increased, among them, the big bank loan loss provisions significantly increased.
After separating the manipulated loan loss provisions, we found that the manipulated loan
loss provisions increased. Further study found that, following the promulgation
of the deposit insurance system, managers in commercial bank weakened the
motive of income smoothing, but the bank’s capital management behavior does
not.
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