摘要
通过对银行监督力度和借款人盈余管理之间的关系进行研究后发现,贷款规模和银行声誉与借款人盈余管理存在显著的负相关关系,即贷款规模越大、银行声誉越高,借款人盈余管理的程度就越小,说明我国银行对借款人盈余管理行为具有一定的监督作用。另外,银行存款与贷款抵押、再融资和贷款类型等贷款特征对银行监督上市公司盈余管理方面起不到制约作用。
Can the banks,as the great creditors,monitor borrower＇s earnings management behavior effectively？ Based on the public disclosed data in the annual reports of listed companies,this paper researches whether the banks have the monitoring effect on the borrower＇s earnings management behavior.We find that there is a significant negative relationship between the magnitude of bank loan （ short-term loan and long-term loan） and the reputation of the bank and borrower＇s earnings management,which means the greater the magnitude and reputation of the bank,the lower the degree of borrower＇s earnings management.The banks in China do monitor their borrower＇s earnings management.However,deposit,collateral,refinancing and loan type do not play the important role in the bank monitoring on borrower＇s earnings management behavior.
出处
《审计与经济研究》
CSSCI
北大核心
2010年第6期91-98,共8页
Journal of Audit & Economics
基金
国家社科基金重点项目(09AJY003)
教育部应急项目(2009JYJR037)
关键词
银行监督
盈余管理
贷款规模
银行声誉
bank monitoring
earnings management
loan magnitude
bank reputation
