QR Code Link : Type : Academic Journal Main Author : Assoc. Prof. Dr. Mohd Yaziz Mohd Isa, Dr. Yap Voon Choong, David Yong Gun Fie and Prof. Datuk Seri Md. Zabid Hj Abdul Rashid. Title : Determinants Of Loan Loss Provisions Of Commercial Banks In Malaysia Varying Form of Title : Journal of Financial Reporting and Accounting, (2016) Vol. 16 Issue 1 Content Type : still image (rdacontent) Media Type : computer (rdamedia) Carrier Type : online resource (rdacarrier)

Publisher : Journal of Financial Reporting and Accounting Year of Publication : 2016 Summary : This paper aims to derive determinants of loan loss provisions (LLPs) of commercial banks in Malaysia. Design/methodology/approach A single-stage panel data analysis multiple regression model that contains a mixture of quantitative and qualitative elements is used. The LLPs is a dependent variable or regressor, and non-performing loan (NPL), interest income, net profit, loans and advances and gross domestic product (GDP) are the independent variables or regressor/explanatory variables. The moderating variable is “credit risk management” (CRM) and the intervening variable is “relevance and faithful representation”. Findings This paper suggests in LLPs, NPLs, interest income, loans and advances, net profit and GDP, as well as the moderating effect of CRM and the intervening effect of relevance and faithful representation, are determinants of the LLPs. The moderating variable CRM strengthens the relationship between the independent variables and the dependent variable. The intervening variable “relevance and faithful representation” brings about a more accurate reporting on the levels of the LLPs. Corporate Name : UNIRAZAK Library PDF Guest : Click to view PDF file

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