实际控制人身份在银行信贷决策中的作用——基于对会计信息替代视角分析

【摘要】 从传统意义上讲,银行在信贷决策过程中主要看重企业的会计信息,但是作为非正式信息的实际控制人身份在银行信贷决策中也发挥重要作用。通过运用我国上市公司的经验数据检验实际控制人身份对会计信息的影响,研究表明,相对于会计信息,银行在信贷决策中更关注企业的实际控制人身份,尤其是在低制度环境中,这种关注更加明显。更多还原

【Abstract】 Traditionally, the banks primarily focused on accounting information in the process of credit decision- making. However, the actual controller’identity as informal information also play an important role. This paper using the listed companies’ experience data in 2007-2010 in China, testing actual controller’identity of the impact of accounting information. Studies have shown that the phase information for the accounting, banking in the credit decision-making are more concerned about the actual control of the identity of, especially in the low-institutional environment, this concern is more pronounced.更多还原