Dissertation > Excellent graduate degree dissertation topics show

Research on the Impact of Accounting Information Disclosure Timeliness on the Bank Credit Decisions

Author: LiuZuo
Tutor: ChenJianGuo
School: Xinjiang University of Finance and Economics
Course: Business management
Keywords: Credit decisions Timeliness Loan Amount Cost of Debt
CLC: F275
Type: Master's thesis
Year: 2013
Downloads: 3
Quote: 0
Read: Download Dissertation

Abstract


With the development of the financial markets, the company’s financing channelsgradually increased, but bank loans are still the primary means of corporate finance. Therefore,there is a lot of research is concerned about the impact of bank credit decisions factors. Moststudies have focused on the financial factors and earnings quality, timely disclosure ofaccounting information and has not been a systematic study. Disclosure of informationincrease the transparency of the company, according to scholars study,"The good news early,bad news late" has been proven many times, timely disclosure of corporate accountinginformation will be more favored by the bank, to obtain more loans and lower borrowingcosts. Firstly, Annual Report Disclosure Delay as timeliness of proxy variables, this paper usemultiple regression analysis to verify the timeliness of accounting information disclosure ofthe total bank loans and loan costs. Bank loans have the two classifications, which is dividedinto long-term loans and short-term loans, credit loans and secured loans. Due to short-termloans and guarantees loans for banks, with less risk, disclosure timeliness have less impact forthem. This article focuses on the analysis of long-term loans and credit, to verify whether thedisclosure of accounting information timeliness have different effects on different types ofloans, and whether it will affect the bank credit decisions.

Related Dissertations

  1. Research on the Information Content and Influence Factors of Accounting Information’s Timeliness,F233
  2. On the relationship of narrative time and space of the \,I565
  3. Report on Annual Report Disclosure and Timeliness Issues in Chinese Listed Companies,F832.51
  4. An Empirical Study of the Impact of Ownership Structure on the Timeliness of Financial Reporting,F276.6
  5. Ai Qing’s Poetry and Theoretical Relationship Between,I207.25
  6. FPGA-based high - speed signal acquisition and processing system,TP274.2
  7. Discussion on the Current Report System,D922.287
  8. Timeliness Study on the Pavement Performance of Polyester Fiber Improved Asphalt Concrete,U414
  9. Institutional investors holding listed companies accounting earnings timeliness relationship,F271
  10. A Study on the Lifespan of Pre-Coating Sheet Adhesion,TG174.4
  11. Study on the Time-effect Treatment and Cure of Craniocerebral War Injury,R82
  12. On Timeliness of the Principle of the Criminal Proceedings,D925.2
  13. The Power of Timeliness, Openness and Transparency,G219.2
  14. Research on the Methods and Cases of the Designing Traveling Products of Activities in Tourist Attractions Ctreatively,F590
  15. Rail traffic impact study on the value of real estate,F293.3;F224
  16. Study on the Information Quality of Open-ended Securities Investment Funds,F224
  17. A Comparative Analysis of the Usage of Time Adverb zong(总) and yizhi(一直) from the Aspects of Semantics, Syntax, and Pragmatics,H146
  18. The Market’s Response to the Earnings Quality of Publicly Listed Companies in China,F275
  19. Study on the Validity of Online Formative Assessment,G728
  20. Efficiency Analysis of Information Disclosure of Chinese Listed Companies,F224
  21. Hedges and Their Pragmatic Functions in English News,H315

CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
© 2012 www.DissertationTopic.Net  Mobile