| 银行集团客户关联交易与信用风险相关性实证分析 |
| |
| 引用本文： | 李丹,廖春良.银行集团客户关联交易与信用风险相关性实证分析[J].西北大学学报(哲学社会科学版),2007,37(6):156-158. |
| |
| 作者姓名： | 李丹 廖春良 |
| |
| 作者单位： | 1. 西北工业大学,经济研究中心,陕西,西安,710072;西安理工大学,工商管理学院,陕西,西安,710054
2. 复旦大学,与上海浦东发展银行博士后科研工作站,上海,200002 |
| |
| 摘 要： | 通过实证分析证实了我国的集团客户关联交易主要是一种非效率型交易,具有增大信用风险的倾向,提出以企业价值为基础的关联交易信用风险考察方法,认为银行集团客户关联交易信用风险的最终形成取决于它对企业价值的改变,进而改变了贷款企业的履约能力。
|
| 关 键 词： | 集团客户 关联交易 企业价值 信用风险 |
| 文章编号： | 1000-2731(2007)06-0156-03 |
| 修稿时间： | 2006年11月4日 |
Empirical analysis on the credit risk arising from group -affiliated clients' related party transactions based on firm value |
| |
| LI Dan,LIAO Chun-liang.Empirical analysis on the credit risk arising from group -affiliated clients'''' related party transactions based on firm value[J].Journal of Northwest University(Philosophy and Social Sciences Edition),2007,37(6):156-158. |
| |
| Authors: | LI Dan LIAO Chun-liang |
| |
| Abstract: | The ultimate formation of credit risk from group-affiliated clients' related party transactions(RPTs) is determined by the change in firm value resulting from the RPTs and subsequently the change in the debiting enterprise's fulfilling ability.Taking this into consideration,a credit risk measurement approach is put forward based on firm value,and through empirical analysis the group-affiliated clients' related party transactions are proved to be mainly non-efficient and potentially increase credit risk. |
| |
| Keywords: | Group-affiliated Clients Related party transaction firm value Credit risk |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
