Loan Guarantees and the Cost of Debt: Evidence from China
by    Liu B, Cullinan C, Zhang JR, Wang FJ

Applied Economics     48(38): 3626-3643    

Keywords:Loan Guarantees and the Cost of Debt Evidence from China

Abstract:

In this article, we examine the potential influence of loan guarantees and the nature of ownership on a company’s cost of debt. Using data on Chinese A-share listed companies from 2007 to 2014, we find that guaranteeing another entity’s debt significantly increases the guarantor’s cost of its own debt. Regarding the nature of ownership, our results indicate that the cost of debt for state-owned enterprises is lower than it for non-state-owned enterprises. Among state-owned enterprises, firms controlled by the central government have lower cost of debt than firms controlled by local governments. We also find some evidence that local government ownership mitigates the effects of loan guarantees on the cost of a guarantor’s own debt.

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