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年报预约披露推迟、金融生态环境与债务融资成本——基于信息风险识别和风险补偿转化视角
Authors
廖佳
谢盛纹
陶然
Publication date
31 December 2018
Publisher
Doi
Cite
Abstract
选取2007-2014年我国A股主板上市公司为样本,探究年报预约披露推迟行为对债务融资成本的影响。研究发现:年报预约披露推迟公司的债务融资成本更高,该正向关系在金融生态环境良好地区更加显著;进一步地,非国有企业为其年报预约披露推迟行为承担着更高的债务融资成本,即便在金融生态环境良好地区,此关系依然显著存在;担保则削弱了年报预约披露推迟对债务融资成本的正向影响。上述结果表明,银行等金融机构能够有效识别上市公司年报预约披露推迟行为背后隐藏的信息风险;良好的金融生态环境有助于增强债权方辨识信息风险的能力,但并未根本改变非国有企业所面临的信贷歧视;对于已提供担保的债务,债权人在信贷决策时则更少关注年报预约披露推迟背后的风险。国家自然科学基金项目(71162010;71462014
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Last time updated on 10/06/2020