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	我国银行能识别借款企业的盈余质量吗?
	姚立杰 ; 夏冬林 ; Yao Lijie ; Xia Donglin
	2010-06-07 ; 2010-06-07
关键词	盈余质量 债务成本 长期借款 信用借款 earnings quality, cost of debt, long-term loans, credit loans F832.4 F275
其他题名	Can Banks in China See Through Firms' Earnings Quality?
中文摘要	本文以中国A股上市公司为研究对象,分析了企业盈余质量与总借款债务成本,长期借款债务成本和信用借款债务成本之间的关系,以检验我国银行是否能够识别借款企业的盈余质量。研究发现,盈余质量与总借款债务成本、长期借款债务成本和信用借款债务成本显著负相关,即盈余质量越高,总债务成本、长期借款债务成本和信用借款债务成本也越低。这在一定程度上说明,我国银行能够识别借款企业的盈余质量。; We examine the relation of earnings quality and cost of debt in Chinese A-share stock markets in order to test whether banks in China can see through firms' earnings quality.We find that earnings quality and cost of debt are negatively related for the whole sample,and we also find that for firms with a large proportion of long-term loans or credit loans, earnings quality and cost of debt are significantly and negatively related ,which mean that earnings quality has significant impacts on the cost of debt of total loans, long-term loans and credit loans.This suggests that banks in China can see through firms' earnings quality.; 国家自然科学基金项目(70772017)"会计稳健性、治理因素和经济后果"的资助
语种	中文 ; 中文
内容类型	期刊论文
源URL	[http://hdl.handle.net/123456789/39106]
专题	清华大学
推荐引用方式 GB/T 7714	姚立杰,夏冬林,Yao Lijie,等. 我国银行能识别借款企业的盈余质量吗?[J],2010, 2010.
APA	姚立杰,夏冬林,Yao Lijie,&Xia Donglin.(2010).我国银行能识别借款企业的盈余质量吗?..
MLA	姚立杰,et al."我国银行能识别借款企业的盈余质量吗?".(2010).

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