The Research To The Influential Factors Of Listed Commercial Bank Loan Impairment Provision

Bank loan impairment provision is to prevent loan risks,loan risks caused a certain amount of loss and extraction is the premise of the commercial Banks to continue the steady guarantee.Especially in 2008 after the outbreak of the financial crisis,commercial Banks pay more attention to the loan impairment provision,bank regulators have issued a series of policies on commercial bank loans impairment provision matters put forward higher requirements.The empirical analysis part,this paper takes the listed commercial Banks as the research object,using data from a 2007-2013,from the loan write-downs and capital management,impairment and the economic cycle,loan impairments and profit smooth,loan impairment and prospects of operating signals,loan impairments and the perspective of risk control five determinants of the research on commercial bank loan impairment provision.The empirical results show that the capital adequacy ratio and loan impairment provision rate,the lower the capital adequacy ratio may make the more loan impairment;Negatively related to the rate of loan growth and loan impairment provision,when the economic prosperity of commercial Banks to increase lending,reducing loan impairment provision;Earnings management and loan impairment provision rate is positive correlation,the higher the income the impairment provision for the commercial bank loans;Positively related to the rate of non-performing loans and loan impairment provision,the non-performing loan ratio,the higher the possibility of financial risk,the greater the impairment provision more loans;Asset-liability ratio and loan impairment provision ratio,asset-liability ratio,the higher the more commercial Banks make loans impairment;Signal transmission and loan impairment provision rate didn’t pass the significance test,and regression results contrary to hypothesis 4,this may be associated with imperfect securities market in China.The paper listed commercial Banks as the research object,using data from a 2007-2013,from the loan write-downs and capital management,impairment and the economic cycle,loan impairments and profits smoothing,loan write-downs and prospects of operating signals four Angle studies determinants of the commercial bank loan impairment provision.The empirical results show that the commercial bank capital adequacy ratio and loan impairment provision rate positive correlation assumption 1 passed inspection;The commercial bank loan growth and loan impairment provision rate negative correlation assumption 2 passed inspection;EBTA surplus of commercial bank management variables and loan impairment provision rate is relevant to verify the hypothesis 3;Commercial bank non-performing loans and loan impairment provision rate are related hypothesis 5 verified;Commercial bank asset-liability ratio and loan impairment provision rate positive correlation assumption 6 passed inspection;Commercial Banks signaling variables delta EBTA depreciation rate and loan impairment provision didn’t pass the significance test,and regression results contrary to hypothesis 4.As compared to the domestic investors and foreign investors are still not mature enough,stock investing activities has certain blindness.Finally,based on the above research results,this paper puts forward the relevant policy recommendations:first,listed commercial Banks for loans impairment provision shall establish a complete risk management system.Second,to further improve the loan impairment of information disclosure system.Third,to strengthen the prudential supervision of Banks and regulators of the third party audit independence.Hope this empirical research conclusion can carry on the supplement to the existing literature,and changes of the future policy loan impairments can play the role of theory and data support.