Research on Earnings Management for Bank Loan Financing of Chinese Listed Companies

摘要：

This paper is based on Chinese listed companies information during 1998～2005, to verify companies earnings management to avoid loss for bank loan financing. In order to differentiate incentive of bank loan financing in companies earnings management from other incentives, we divide all observations into two sub-samples: sample group A is the observations whose variable of bank loan financing is ＞0; while sample group B is the observations whose variable of bank loan financing is ＜ 0.We think as demand for bank loan financing, sample group A may be more intensive than sample group B to avoid loss in earnings management. Through verifying that statistical check variable of created Z-test, we find sample group A is really more intensive than sample group B in earnings management,and obtained evidence that sampling companies to avoid loss in earnings management for bank loan financing.

关键词： Bank Loan Financing Earnings Management

作者: YE Zhifeng

作者单位: Accounting Department of Jinan University,Financial & Economic Department of Guangxi University Of Technology

会议类型: 国际会议

会议名称: 2008 International Conference of Management Science and Engineering(2008管理科学与工程国际学术会议)

会议地点: 河南焦作

会议语种:英文

页码: 22-26

在线出版日期: 2008-11-01（万方平台首次上网日期，不代表论文的发表时间）