| 会计准则改革、会计利润信息与银行债务契约 |
| |
| 引用本文： | 祝继高,林安霁,陆正飞.会计准则改革、会计利润信息与银行债务契约[J].中国会计评论,2011(2). |
| |
| 作者姓名： | 祝继高 林安霁 陆正飞 |
| |
| 作者单位： | 对外经济贸易大学国际财务与会计研究中心;对外经济贸易大学国际商学院;中国国际金融有限公司;北京大学光华管理学院; |
| |
| 基金项目： | 国家自然科学基金(项目批准号70972011和70802003)的资助 |
| |
| 摘 要： | 本文考察了新、旧准则下合并报表净利润对银行信贷决策有用性的变化,以及新、旧准则下合并—母公司净利润差异对银行信贷决策有用性的变化。研究发现,合并报表净利润是银行信贷决策的重要依据,新准则下合并报表净利润与债务契约的相关性减弱,且公允价值变动损益高的公司更明显。论文还发现,新准则实施后,合并—母公司净利润差异与企业获得银行借款的相关性减弱,说明新准则下的合并母公司净利润差异为银行信贷决策提供了新的信息含量。
|
| 关 键 词： | 会计准则改革 会计利润 债务契约 |
Accounting Standard Reform,Earnings Information and Bank Debt Contract |
| |
| JIGAO ZHU,ANJI LIN,ZHENGFEI LU.Accounting Standard Reform,Earnings Information and Bank Debt Contract[J].China Accounling Review,2011(2). |
| |
| Authors: | JIGAO ZHU ANJI LIN ZHENGFEI LU |
| |
| Institution: | JIGAO ZHU (University of International Business and Economics) ANJI LIN (China International Capital Corporation Limited) ZHENGFEI LU (Peking University) |
| |
| Abstract: | On February 15th,2006,China issued new accounting standards,which were implemented on January 1st,2007.The new accounting standards are composed of one basic accounting principle and 38 specific accounting principles.Compared with the accounting standards before 2007(hereinafter the old accounting standards),the new accounting standards have some new rules on fair value measurement,non-current asset impairment and the measurement of parent company's long-term equity investments in its subsidiaries.So we nee... |
| |
| Keywords: | Reform of Accounting Standards Accounting Earnings Debt Contract |
| 本文献已被 CNKI 等数据库收录！ |
|
