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上市银行贷款减值准备与资本充足率的实证研究

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摘要 文章对银行的贷款减值准备与资本充足率之间的关系进行经验研究,发现:一是银行减值准备的计提表现出明显的顺周期性;二是发现银行在一定条件下,存在通过贷款减值准备的计提进行资本充足率管理的经验证据。并针对性的提出了建议。
作者 宋洪吉
出处 《现代管理科学》 CSSCI 2013年第6期51-53,共3页 Modern Management Science
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