南京工业大学学报：社会科学版2012，Vol.11Issue(2)：68-76,9.
所有权性质、线下项目与银行贷款定价
Ownership Property, Below-the-line Items and Bank Loan Pricing
摘要
Abstract
This paper investigates the impact of the below-the-line items of companies with different ownership property on bank loan decisions. The below-the-line items are the reflection of earning management or accounting information quality. The paper focuses on how these items influence the loan decision of banks and the differences between the influence of different ownership. In addition, it explores the role of the development of financial ecol- ogy environment. The findings are that：the relationship between the below-the-line items and loan pricing is more negative in private finns than in state-owned enterprises. Besides, the empirical evidence is consistent with the re- sult that the better the financial ecology environment is, the stronger the negative relationship between the below- the-line items and loan pricing is.关键词
所有权性质/线下项目/金融生态环境/贷款定价Key words
ownership property/below-the-line items/financial ecology environment/loan pricing分类
管理科学引用本文复制引用
孙红,朱凯..所有权性质、线下项目与银行贷款定价[J].南京工业大学学报：社会科学版,2012,11(2):68-76,9.基金项目
国家自然科学基金面上项目 （）
教育部人文社会科学重点研究基地重大项目 （）
上海财经大学财务与会计研究院重点研究课题 （）
上海财经大学研究生科研创新基金资助项目 （）
上海会计学会重点资助课题 （）
