IFRS 9 and procyclicality of loan loss provision among Chinese regional banks, the role of local leaders’ turnover

• Jiannan Yu ,

  Roles Conceptualization, Data curation, Formal analysis, Methodology, Writing – original draft, Writing – review & editing

  * E-mail: P114940@siswa.ukm.edu.my

  Current address: School of Finance and Economics, Guangdong University of Science and Technology, Dongguan, Guangdong, China

  Affiliation School of Finance and Economics, Guangdong University of Science and Technology, Dongguan, Guangdong, China

  https://orcid.org/0009-0009-7880-239X

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• Maizatulakma Abdullah,

  Roles Supervision

  Affiliation Faculty of Economics and Management, Universiti Kebangsaan Malaysia, Bangi, Selangor, Malaysia

  https://orcid.org/0000-0003-3107-3520

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• Hamezah Md Nor

  Roles Supervision

  Current address: Faculty of economics and management, Universiti Kebangsaan Malaysia, Bangi, Selangor, Malaysia

  Affiliation Faculty of Economics and Management, Universiti Kebangsaan Malaysia, Bangi, Selangor, Malaysia

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