会计信息披露及时性对银行信贷决策影响研究

发布时间：2018-05-21 13:24

本文选题：信贷决策 + 及时性　；参考：《新疆财经大学》2013年硕士论文

【摘要】：随着金融市场的发展，公司的融资渠道也逐渐增多，但是银行贷款仍旧是公司融资的主要手段，因此有很多的研究关注银行信贷决策的影响因素。大多数研究侧重于企业的财务因素和盈余质量，而会计信息披露的及时性并没有进行系统的研究。信息披露增加公司的透明度，依据被国内外学者多次验证“好消息早，坏消息晚”的基本规律，会计信息及时披露的企业会更受银行的青睐，获得更多的贷款和较低的贷款成本。本文首先以年报披露时滞作为及时性的代理变量，进行多元回归分析，来验证会计信息披露的及时性对银行贷款总额和贷款成本的影响。然后把银行贷款进行两种分类，分为长期贷款和短期贷款，信用贷款和担保贷款，由于短期贷款和担保贷款对于银行来说，风险较小，披露及时性对其影响较少，本文重点分析对长期贷款和信用贷款的影响，来验证是否会计信息披露及时性对不同类型的贷款有不同的影响，，是否会影响银行信贷决策。
[Abstract]:With the development of the financial market, the financing channel of the company is increasing gradually, but the bank loan is still the main means of corporate financing, so there is a lot of research on the influencing factors of the bank credit decision. Most studies focus on financial factors and earnings quality, while the timeliness of accounting information disclosure is not systematically studied. Information disclosure increases the transparency of companies. According to the basic law of "good news early and bad news late" verified by domestic and foreign scholars many times, enterprises that disclose accounting information in a timely manner will be more favored by banks. Get more loans and lower loan costs. In this paper, the time-delay of annual report disclosure is taken as the agent variable of timeliness, and multivariate regression analysis is carried out to verify the impact of timeliness of accounting information disclosure on the total amount of bank loans and the cost of loans. Then the bank loans are classified into two categories: long-term loans and short-term loans, credit loans and secured loans. Because short-term loans and secured loans are less risky for banks, the timeliness of disclosure has less impact on them. This paper focuses on the analysis of the impact on long-term loans and credit loans to verify whether the timeliness of accounting information disclosure has different effects on different types of loans and whether it will affect bank credit decisions.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.4

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