银行再贷款与审计意见关系的实证分析

银行借款仍是当今企业融资的重要方式,审计意见作为财务信息的重要组成部分,也越来越被银行等债权人所重视。以2006年～2008年上市公司的数据为研究对象,研究其在获取银行再贷款时,审计意见对银行债权人的信息含量。研究发现,审计意见对银行债权人有信息含量,且标准无保留审计意见具有正的信息含量,非标准的审计意见具有负的信息含量。同时发现,被连续2年出具非标准审计意见的上市公司,银行再贷款的获得与其有显著的负相关性。

The Empirical Test of Relationship Between Renewed Bank Loans and Audit Opinions

Bank loan is still an important way of financing for the enterprises nowadays,and as an important source of financial information,the audit opinion has been given more and more important attention by the bank creditors.Taking the data of listed companies in the year of 2006-2008 as the studying object,the paper examines the information content of audit opinion upon the bank creditors when the listed companies has acquired a renewed bank loans.The research finds that the audit opinion has exerted the informa...