reduce significant idiosyncratic operational losses. A systemic risk event that leads to significant losses in a bank holding … referred to as idiosyncratic viral loss theory. This idiosyncratic viral loss theory discusses systemic operational losses that …

PurposeThe authors examine whether Chinese banks use loan loss provisions (LLPs) for capital management, income … Basel III on such behavior.Design/methodology/approachThe authors use a unique set of hand-collected data on bank capital …