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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/158654
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/158654


    Title: 天災風險與債務契約之關聯性:來自中國上市企業的證據
    The Relationship between Natural Disaster Risk and Loan Contract: Evidence from Chinese Listed Companies
    Authors: 林珈妤
    Lin, Chia-Yu
    Contributors: 金成隆
    Jin, Cheng-Long
    林珈妤
    Lin, Chia-Yu
    Keywords: 天災風險
    債務契約
    管理者能力
    Natural disaster risk
    Loan contracts
    Managerial ability
    Date: 2025
    Issue Date: 2025-08-04 14:50:32 (UTC+8)
    Abstract: 本研究探討天災風險對企業債務契約之影響,並進一步分析經營團隊管理能力是否具有調節效果。以2013年至2023年間中國大陸上市企業為樣本,結合自然災害資料與企業之銀行貸款資訊,實證結果顯示,企業若於自然災害發生後一年內取得銀行貸款,其貸款金額明顯降低、貸款期間亦顯著縮短,顯示自然災害加劇銀行對借款企業的審慎態度。此外,本研究亦發現管理能力較低的企業在面對自然災害時,其債務契約貸款條件受限情形更為嚴重。上述結果經穩健性測試後仍具一致性。研究貢獻包括:第一,提供天災風險影響債務契約的實證證據,拓展自然災害與金融關聯議題之研究;第二,指出企業內部能力可影響外部融資條件,協助債權人進行更精準的信用評估;第三,呼應永續金融與風險管理趨勢,對企業與金融機構均具有實務意涵。
    This study investigates the impact of natural disaster risk on corporate loan contract terms and examines whether managerial ability moderates this relationship. Using a sample of Chinese listed firms from 2013 to 2023. The results indicate that firms obtaining loans within one year after experiencing a natural disaster tend to receive significantly smaller loan amounts and shorter maturities, suggesting that natural disaster risk increases lenders' caution. Moreover, I find that the negative effects of natural disaster risk on loan terms are more pronounced for firms with lower managerial ability. These findings are robust to alternative specifications and fixed-effects models.
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    Description: 碩士
    國立政治大學
    會計學系
    112353011
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0112353011
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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