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Political Connections, Types of Creditors and Accounting Conservatism

Author: ZhangWei
Tutor: ChenJianGuo
School: Xinjiang University of Finance and Economics
Course: Accounting
Keywords: borrowing political connection bank conservatism
CLC: F233
Type: Master's thesis
Year: 2013
Downloads: 2
Quote: 0
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Abstract


Based on the modified Basu (1997) model, this study investigates that under differentconditions the change of private listed companies’ conservatism required by bank loan inChina from2007to2011.The study find that: bank loan will increase requirement ofconservatism to private listed companies. However, requirement of conservatism to privatelisted companies by bank loan change easily by the influence of company itself and bank.From companies’ aspect, political connection is a important feature of private listedcompanies. Because of the difference of political connection’s establishment, this studyinvestigates that under different political connection the change of private listed companies’conservatism required by bank loan, which consist of “government official” connections and“members of People’s congress (PC) and Chinese People’s Political Consultative Conference(CPPCC)” connections. The study finds that with the bank loan increasing, the conservatismrequired by bank in private listed companies with PC and CPCC connection is lower than thatwith government official connection. Except for these influence, the bank’ difference will alsohas a different requirement of conservatism to private listed companies. From bank’ aspect,bank loan from different banks will have a different requirement of conservatism to privatelisted companies. We consider that bank loan from non-big-four state-owned banks will havea higher requirement of conservatism to private listed companies. So when the fraction ofloan from non-big-four state-owned banks is higher, the requirement of conservatism toprivate listed companies is higher.

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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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