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題名：制度變遷、盈餘質量和債務契約--來自中國銀行業改革的經驗證據
書刊名：中國會計與財務研究
作者：薛云奎／朱秀麗
作者(外文)：Xue, Yunkui／Zhu, Xiuli
出版日期：2010
卷期：12:3
頁次：頁57-106
主題關鍵詞：制度變遷；盈餘質量；債務契約；短期信貸市場；長期信貸市場；Institutional changes；Earnings quality；Debt contract；Short-term credit market；Long-term credit market
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:0
  • 點閱點閱:10
期刊論文
1.Francis, J. R.、Khurana, I. K.、Pereira, R.(2005)。Disclosure Incentives and Effects on Cost of Capital around the World。The Accounting Review，80(4)，1125-1162。  new window
2.Sweeney, A. P.(1994)。Debt-covenant violations and managers' accounting responses。Journal of Accounting & Economics，17(3)，281-308。  new window
3.陈显春、高踪嘯(2003)。八家银行“封杀”讨债企业遭败诉--全国首例人民银行因金融债券管理工作涉诉案纠纷始末。法制与经济，6，4-7。  延伸查詢new window
4.孙铮、刘凤委、李增泉(2005)。市场化程度、政府千预与企业债务期限结构--来自我国上市公司的经验证据。经济研究，5，52-63。  延伸查詢new window
5.田利辉(2004)。杠杆治理、预算软约束和中国上市公司绩效。经济学季刊，13，119-134。  延伸查詢new window
6.田利辉(2005)。国有产权、预算软约束和中国上市公司杠杆治理。管理世界，7，123-147。  延伸查詢new window
7.王延明、李韬(2003)。不同地区上市公司所得税优惠的实证分析。税务研究，4，53-57。  延伸查詢new window
8.朱凯、陈信元(2007)。银行腐败和资本结构决策。金融研究，1，28-40。  延伸查詢new window
9.Ali, A.、Zarowin, P.(1992)。The role of earnings levels in annual eamings-returns studies’。Journal of Accounting Research，30(2)，286-296。  new window
10.Berglof, E.、Roland, G.(1997)。Soft Budget Constraints and Credit Crunches in Financial Transition。European Economic Review，41(3-5)，807-817。  new window
11.Bliss, C.、Di Telia, R.(1997)。Does Competition Kill Corruption?。The Journal of Political Economy，105(5)，1001-1023。  new window
12.Calomiris, Chatles W.、Kahn, Charles M.(1991)。The role of demandable debt in structuring optimal banking arrangements。American Economic Review，81(3)，497-513。  new window
13.Hellwig, M.(1977)。A Model of Borrowing and Lending with Bankruptcy。Econometrica，45(8)，1879-1906。  new window
14.Diamond, D. W.(2004)。Presidential Address, Committing to Commit: Short-term Debt When Enforcement Is Costly。The Journal of Finance，59(4)，1447-1480。  new window
15.Gonzalez, V.、Gonzalez, F.(2008)。Influence of Bank Concentration and Institutions on Capital Structure: New International Evidence。Journal of Corporate Finance，14(4)，363-375。  new window
16.Lev, B.(1983)。Some Economic Determinants of Time-series Properties of Earnings。Journal of Accounting and Economics，5(1)，31-48。  new window
17.Qian, J.、Strahan, P. E.(2007)。How Law and Institutions Shape Financial Contracts: the Case of Bank Loans。Journal of Finance，62(6)，2803-2834。  new window
18.Qian, Yingyi(1994)。A Theory of Shortage in Socialist in Socialist Economies Based on the Soft Budget Constraint。American Economic Review，84(1)，145-156。  new window
19.Allen, F.、Qian, J.、Qian, M.。Economic Growth in China。Journal of Financial Economics，77(1)，57-116。  new window
20.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Causes and Consequences of Earnings Management: An Analysis of Firms Subject to Enforcement Actions by the SEC。Contemporary Accounting Research，13(2)，1-36。  new window
21.Flannery, M. J.(1986)。Asymmetric information and risky debt maturity choice。Journal of Finance，41(1)，19-37。  new window
22.Dichev, Ilia D.、Skinner, Douglas J.(2002)。Large-sample evidence on the debt covenant hypothesis。Journal of Accounting Research，40(4)，1091-1123。  new window
23.Klein, B.(198005)。Borderlines of Law and Economic Theory: Transaction Cost Deterinants of Unfair Contractual Arrangements'。American Economic Review，70(2)，356-362。  new window
24.Hribar, Paul、Collins, Daniel W.(2002)。Errors in estimating accruals: Implications for empirical research。Journal of Accounting Research，40(1)，105-134。  new window
25.Bhattacharya, S.、Chiesa, G.(1995)。Proprietary Information, Financial Intermediation, and Research Incentives。Journal of Financial Intermediation，4(4)，328-357。  new window
26.Rajan, Raghuram G.(1992)。Insiders and Outsiders: The Choice between Informed and Arm's-Length Debt。The Journal of Finance，47(4)，1367-1400。  new window
27.Shumway, Tyler(2001)。Forecasting Bankruptcy More Accurately: A Simple Hazard Model。Journal of Business，74(1)，101-124。  new window
28.Diamond, Douglas W.(1991)。Monitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt。Journal of Political Economy，99(4)，689-721。  new window
29.Dewatripont, Mathias、Maskin, Eric(1995)。Credit and Efficiency in Centralized and Decentralized Economies。Review of Economic Studies，62(4)，541-555。  new window
30.Bhagwati, Jagdish N.(1982)。Directly Unproductive, Profit-seeking (DUP) Activities。Journal of Political Economy，90(5)，988-1002。  new window
31.Rajan, Raghuram G.、Zingales, Luigi(1998)。Financial Dependence and Growth。American Economic Review，88(3)，559-586。  new window
32.Bharath, Sreedhar T.、Sunder, Jayanthi、Sunder, Shyam V.(2008)。Accounting quality and debt contracting。The Accounting Review，83(1)，1-28。  new window
33.Baumol, William J.(1990)。Entrepreneurship: Productive, Unproductive, and Destructive。Journal of Political Economy，98(5)，893-921。  new window
34.Grossman, Sanford J.、Hart, Oliver D.(1986)。The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration。Journal of Political Economy，94(4)，691-719。  new window
35.Simon, Herbert A.(1955)。A Behavioral Model of Rational Choice。The Quarterly Journal of Economics，69(1)，99-118。  new window
36.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
37.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
38.DeAngelo, Linda E.(1986)。Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders。The Accounting Review，61(3)，400-420。  new window
39.Stiglitz, Joseph E.、Weiss, Andrew(1981)。Credit Rationing in Markets with Imperfect Information。American Economic Review，71(3)，393-410。  new window
40.Ohlson, James A.(1980)。Financial Ratios and the Probabilistic Prediction of Bankruptcy。Journal of Accounting Research，18(1)，109-131。  new window
41.Altman, Edward I.(1968)。Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy。The Journal of Finance，23(4)，589-609。  new window
42.Krueger, Anne O.(1974)。The Political Economy of the Rent-Seeking Society。American Economic Review，64(3)，291-303。  new window
43.Leland, Hayne E.、Toft, Klaus Bjerre(1996)。Optimal Capital Structure, Endogenous Bankruptcy, and the Term Structure of Credit Spreads。Journal of Finance，51(3)，987-1019。  new window
44.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review，77(Suppl. 1)，35-59。  new window
45.Gupta, Sanjay、Newberry, Kaye(1997)。Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data。Journal of Accounting and Public Policy，16(1)，1-34。  new window
46.Zmijewski, Mark E.(1984)。Methodological Issues Related to the Estimation of Financial Distress Prediction Models。Journal of Accounting Research，22(Supplement)，59-82。  new window
47.Diamond, D. W.(1991)。Debt Maturity Structure and Liquidity Risk。The Quarterly Journal of Economics，106(3)，709-738。  new window
48.Kornai, J.(1979)。Resource-constrained versus Demand-constrained System。Econometrica，47(4)，801-819。  new window
49.Schmidt, A.(2006)。The Persistence, Forecasting, and Valuation Implications of the Tax Change Component of Earnings。The Accounting Review，81(2)，589-616。  new window
研究報告
1.Podpiera, Richard(200603)。Progress in China's Banking Sector Reform: Has Bank Behavior Changed?。IMF。  new window
2.Bae, K. H.、Goyal, V. K.(2004)。Property Rights Protection and Bank Loan Pricing。  new window
3.Fan, J. P. H.、Rui, O. M.、Zhao, M.(2006)。Seeking and Corporate Finance: Evidence from Corruption Cases。The Chinese Uninversity of Hong Kong。  new window
4.Francis, J.、LaFond, R.、Olsson, P.、Schipper, K.(2002)。The market pricing of earnings quality'。Duke University, University of Wisconsin：the FASB。  new window
5.Gao, S.、Schaffer, M. E.(1998)。Financial Discipline in the Enterprise Sector in Transition Countries: How Does China Compare?。Edinburgh：Heriott-Watt University。  new window
6.Francis, J,、LaFond, R.、Olsson, P.、Schipper, K.(2003)。Earnings Quality and the Pricing Effects of Earnings Patterns。Duke University, University of Wisconsin。  new window
學位論文
1.刘鹏(2008)。中国国有银行改革的制度选择(博士論文)。中国人民大学。  延伸查詢new window
2.王延明(2004)。中国公司所得税负担研究--来自上市公司的经验证据(博士論文)。上海财经大学。  延伸查詢new window
3.周国良(2008)。会计盈余质量与公司债务融资成本(博士論文)。上海财经大学。  延伸查詢new window
圖書
1.李扬等(2005)。中国金融法治2005。中国金融出版社。  延伸查詢new window
2.青木昌彦、奧野正宽(2005)。经济体制的比较制度分析。中国发展出版社。  延伸查詢new window
3.吴敬琏(1999)。中国当代经济改革战略与实施。上海远东出版社。  延伸查詢new window
4.谢平、陆磊(2005)。中国金融腐败的经济学分析--体制、行为与机制设计。中信出版社。  延伸查詢new window
5.亚当．斯密(2006)。国富论。商务印书馆。  延伸查詢new window
6.中国人民银行金融稳定分析小组(2005)。中国金融稳定报告。中国金融出版社。  延伸查詢new window
7.Scholes, M. S.、Wolfson, M. A.、Erickson, M.、Maydew, E. L.、Shevlin, T.(2002)。Taxes and business strategy: a planning approach。Englewood Cliffs, N.J：Prentice Hall。  new window
8.Lindgren, Carl-Johan、Garcia, Gillian、Saal, Mattehew I.(1996)。Bank Soundness and Macroeconomic Policy。Washington, D. C.：International Monetary Fund。  new window
圖書論文
1.安德鲁．斯通、布赖恩．利维、里卡多．帕雷德斯(2003)。公共制度与私人交易：对巴西和智利商业交易的法律与监管环境的比较分析。制度变革的经验研究。经济科学出版社。  延伸查詢new window
2.金伯利．A．艾略特(1999)。国际政策中的反腐败问题：透视和建议。腐败与全球经济。北京出版社。  延伸查詢new window
3.张五常(1990)。关于新制度经济学。契约经济学。经济科学出版社。  延伸查詢new window
4.Mitchell, J.(1993)。Creditor passivity and bankruptcy: Implications for Economic Reform。Cambridge, UK：Cambridge University Press。  new window
 
 
 
 
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