中国商业银行通过贷款损失准备计提进行盈余平滑吗？  

Do China's Commercial Banks Use Loan Loss Provision for Income Smoothing?

作　　者：陈超[1] 魏静宜[2] 曹利[1] 

机构地区：[1]复旦大学管理学院,上海200433 [2]上海浦东发展银行,上海200002

出　　处：《金融研究》2015年第12期46-63,共18页Journal of Financial Research

基　　金：国家自然科学基金项目(项目号:71472048)的资助

摘　　要：本文研究我国不同类型的商业银行计提贷款损失准备的影响因素及其盈余平滑行为。我们发现当期贷款损失准备的计提与下一期不良贷款的变动存在显著的正相关性,同时,贷款损失准备被用来作为盈余平滑的工具,城市商业银行和非上市银行的平滑盈余现象更为明显。对于非上市的城市商业银行,发行债券或发行总量越多,使用贷款损失准备进行盈余平滑的程度越大,而新会计准则的实施对商业银行使用贷款损失准备进行盈余平滑的行为没有显著影响。This paper studies the determinants of loan loss provision and the behavior of income smoothing Of China＇ s different types of commercial banks. Our results indicate We find that current loan loss provisions are positively related to the change of non-performing loans of next period and are used for income smoothing. Both city commercial banks and non-listed banks have a stronger incentive to smooth their income through loan loss provisions. Meanwhile, compared with non - listed city banks with bond issues, non-listed city banks without bond demonstrate significant income-smoothing behavior. Non-listed city commercial banks with bond issuance or more bond issues are more likely to use loan loss provision for income smoothing. In addition, the implemen- tation of new accounting standards does not significantly affect banks＇ income-smoothing behavior.

关 键 词：中国商业银行 贷款损失准备 盈余平滑 

分 类 号：F832.4[经济管理—金融学]