【摘要】 本文以2004年至2007年中小板上市企业为研究对象,分别从盈余管理程度和会计稳健性水平两个维度来考察中小板企业的会计信息质量与信贷决策之间的关系,结果发现:会计信息质量不是银行信贷决策考虑的主要因素。表明我国银行信贷决策中亦没有将债务人的内部治理结构纳入考虑范畴。更多还原

【Abstract】 In this paper, we have focused the SMEs Board from 2004 to 2007 as the research object, and then studied the relationship between the quality of accounting information and the credit policy from the level of the two dimensions about surplus management and accounting robustness. Our results show that there is no significant difference in the relativity between credit availability and accounting. This article further takes the empirical test in studying the relation between the internal governance and the usefulness of accounting information in credit. The results show that, our banks ignore the judgment on the governance structure of debtor in the process of credit decision-making.更多还原