证券市场导报Issue(6)：4-14,11.
财务重述对银行贷款契约的影响研究——来自中国上市公司的经验数据
摘要
Abstract
This paper theoretically deduces the relationship between financial restatement and bank loan contract (the loan spread, loan amount, loan maturity and loan security) from the perspective of accounting information quality. Besides, the paper further subdivides the type of financial restatement into form of financial restatement, content of financial restatement, prompter of financial restatement and scope of financial restatement and tests its impact on bank loan contract. The research finds that, (1) bank loans initiated after financial restatement will be inclined to have significantly higher spreads, lower amounts, shorter maturities and higher likelihood of being secured; (2) the form of financial restatements which will have significantly higher spreads and loan security is more likely to be used; (3) the financial restatement involving core items is more likely to be used when having significantly lower loan amounts and loan security; (4) the financial restatement passively prompted by the outside parties will significantly have lower loan amounts and shorter loan maturities.关键词
财务重述/会计信息质量/银行贷款契约Key words
financial restatement/quality of accounting information/bank loan contract分类
管理科学引用本文复制引用
肖作平,王璐..财务重述对银行贷款契约的影响研究——来自中国上市公司的经验数据[J].证券市场导报,2018,(6):4-14,11.基金项目
本研究得到国家自然科学基金"法律诉讼,社会网络与债务契约"(项目编号:71772154),"终极控制股东,社会资本与银行贷款契约"(项目编号:71472157),国家自然科学基金"终极控制股东,投资者法律保护与会计稳健性"(项目编号:71272140)的资助 （项目编号:71772154）
