| 审计意见与债务期限约束——来自中国上市家族企业的经验证据 |
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| 引用本文： | 江金锁.审计意见与债务期限约束——来自中国上市家族企业的经验证据[J].审计与经济研究,2011,26(6). |
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| 作者姓名： | 江金锁 |
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| 作者单位： | 广东金融学院会计系,广东广州,510520 |
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| 基金项目： | 广东省哲学社会科学基金课题(GD10XGL05); 广州市社科课题(09B42) |
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| 摘 要： | 中国上市家族企业存在债务期限过短的融资约束问题。标准(无保留)审计意见是否对企业债务期限融资约束产生影响呢?以2003年—2008年的上市家族企业为样本,对此问题展开实证研究发现,较之于被出具非标准审计意见的公司,被出具标准审计意见的公司所获得的银行借款期限较长;大型会计师事务所出具的标准审计意见更能缓解家族企业债务期限的约束。研究结论证实了信号传递理论。
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| 关 键 词： | 家族企业 债务期限约束:审计意见 信号显示效应 披露制约效应 |
Audit Opinion and Debt Maturity Restraints:Empirical Evidence from Listed Family Firms in China |
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| JIANG Jinsuo.Audit Opinion and Debt Maturity Restraints:Empirical Evidence from Listed Family Firms in China[J].Economy & Audit Study,2011,26(6). |
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| Authors: | JIANG Jinsuo |
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| Institution: | JIANG Jinsuo(Guangdong College of Finance,Guangzhou 510520,China) |
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| Abstract: | There are debt maturity restraints in Chinese listed family firms.Can standard audit opinion mitigate this problem? On the basis of listed family firms' empirical data,this paper investigates the effects of audit opinion on enterprise debt maturity restraints.We find that bank loan maturity of the enterprise with standard audit opinion is longer than that of the enterprise with non-standard modified audit opinion and big CPA firms' standard audit opinion can even more mitigate family firms loan maturity res... |
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| Keywords: | family firms debt maturity restraints audit opinion signal transmission effect disclosure restriction effect |
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