本文選題：信貸決策 + 及時(shí)性　； 參考：《新疆財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：隨著金融市場(chǎng)的發(fā)展，公司的融資渠道也逐漸增多，但是銀行貸款仍舊是公司融資的主要手段，因此有很多的研究關(guān)注銀行信貸決策的影響因素。大多數(shù)研究側(cè)重于企業(yè)的財(cái)務(wù)因素和盈余質(zhì)量，而會(huì)計(jì)信息披露的及時(shí)性并沒有進(jìn)行系統(tǒng)的研究。信息披露增加公司的透明度，依據(jù)被國內(nèi)外學(xué)者多次驗(yàn)證“好消息早，壞消息晚”的基本規(guī)律，會(huì)計(jì)信息及時(shí)披露的企業(yè)會(huì)更受銀行的青睞，獲得更多的貸款和較低的貸款成本。本文首先以年報(bào)披露時(shí)滯作為及時(shí)性的代理變量，進(jìn)行多元回歸分析，來驗(yàn)證會(huì)計(jì)信息披露的及時(shí)性對(duì)銀行貸款總額和貸款成本的影響。然后把銀行貸款進(jìn)行兩種分類，分為長期貸款和短期貸款，信用貸款和擔(dān)保貸款，由于短期貸款和擔(dān)保貸款對(duì)于銀行來說，風(fēng)險(xiǎn)較小，披露及時(shí)性對(duì)其影響較少，本文重點(diǎn)分析對(duì)長期貸款和信用貸款的影響，來驗(yàn)證是否會(huì)計(jì)信息披露及時(shí)性對(duì)不同類型的貸款有不同的影響，，是否會(huì)影響銀行信貸決策。
[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.
【學(xué)位授予單位】：新疆財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F832.4

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本文編號(hào)：1919368