LLP, Income Smooth, Signaling, Capital Management and Pro-cyclicality.

      Аннотация: This book provides the first empirical evidence of income smoothing, capital management, signaling, and pro-cyclical behavior through Loan Loss Provisions (LLP) for Mozambican commercial Banks, during the Mozambique's hidden public debt crisis. The sample consists of all Mozambican commercial banks observed during 2010-2016. We believe that after reading this book you will know how the Mozambican banking industry works and what is the behavior of banking managers operating in this sector.

Ключевые слова: hidden public debt crisis, Mozambican Banks, Pro-Cyclical, signaling, Capital Management, Income Smoothing, Loan Loss Provisions (LLP)