| 银行往来关系与公司代理成本关系实证研究——基于中国民营上市公司的证据 |
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| 引用本文： | 黄炳艺.银行往来关系与公司代理成本关系实证研究——基于中国民营上市公司的证据[J].经济管理,2008(2):33-38. |
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| 作者姓名： | 黄炳艺 |
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| 作者单位： | [1]北京大学光华管理学院,北京100871 [2]厦门大学会计发展研究中心,福建厦门361005 |
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| 基金项目： | 国家自然科学基金重点项目“产权保护导向的会计研究”（70532002）. |
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| 摘 要： | 针对公司代理成本问题，本文主要以中国民营上市公司为样本，通过银行负债比例和长期银行负债比例来衡量企业和银行的往来关系密切程度，实证研究银行往来关系与公司代理成本的关系。研究结果表明，与银行保持密切的往来关系有助于中国民营上市公司降低公司代理成本。
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| 关 键 词： | 银行往来关系 代理成本 面板数据模型 |
| 文章编号： | 1002-5766（2008）02-0033-06 |
| 收稿时间： | 2007-11-11 |
Empirical Study On the Relationship between Banking Relationships and the Agency Cost of the Corporation:Evidence from Chinese Listed Private-controlled Companies |
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| HUANG Bing-yi.Empirical Study On the Relationship between Banking Relationships and the Agency Cost of the Corporation:Evidence from Chinese Listed Private-controlled Companies[J].Economic Management,2008(2):33-38. |
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| Authors: | HUANG Bing-yi |
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| Institution: | HUANG Bing-yi~(1,2) (1.Guanghua School of Management of Peking University,Beijing,100871,China,2.Center for Accounting Studies of Xiamen University,Xiamen,Fujian,361005,China) |
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| Abstract: | Focus on the problem of corporation agency cost(?)this papers mainly uses the variables of the bank debt ratio and the long- term bank debt ratio to measure the banking relationship and empirically study the relationship between banking relationship and corporation agency cost with the sample of Chinese listed private-controlled companies.The result shows that Chinese listed private-controlled companies can lower the corporation agency cost with closer banking relationship. |
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| Keywords: | banking relationship agency cost panel data model |
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