Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/187573 
Year of Publication: 
2012
Citation: 
[Journal:] China Journal of Accounting Research [ISSN:] 1755-3091 [Volume:] 5 [Issue:] 3 [Publisher:] Elsevier [Place:] Amsterdam [Year:] 2012 [Pages:] 217-229
Publisher: 
Elsevier, Amsterdam
Abstract: 
This paper investigates credit allocation before and after the 2003 banking system reform in China. We find that relationships between earnings quality and new short-term loans, long-term loans and total loans in listed companies changed significantly after the banking system reform, especially in state-owned listed companies. Further investigation shows that due to the influence of rent-seeking, banks have eased the earnings requirements of non-state-owned listed companies. These findings enhance our understanding of the economic consequences of the banking system reform and of credit discrimination under the new regime.
Subjects: 
Banking system reform
Ownership
Earnings quality
Credit allocation
JEL: 
G3
G32
G38
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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