Synapse
⌘+K
Synapse
PulseExploreClubsResearchersJournals
Instagram
HomeClubsExplore
August 30, 2026Journal of Accounting Literature

The impact of local government debt on leverage adjustment speed: evidence from a quasi-natural experiment of local governmental debt governance reform

View Full Paper
Ask AI
Bookmark
Share

Discussion

Loading...

Member takes

Overview

Quasi-natural experiment reveals local debt reform accelerates corporate leverage adjustment speed in Chinese firms, indicating reduced debt imbalance between state and private enterprises.

Key Points

  • To examine how China's 2014 local government debt governance reform affects corporate leverage adjustment speed and whether it mitigates capital structure imbalances between state-owned and private firms.
  • Designed a quasi-natural experiment leveraging China's 2014 local government debt governance reform.
  • Conducted empirical regressions alongside heterogeneity and mechanism analyses evaluating firm risk, bank relationship costs, implicit debt levels, and local bond issuance.
  • The 2014 debt governance reform accelerated corporate leverage adjustment speed primarily by decreasing firm-level risk and bank relationship costs.
  • The speed acceleration was more pronounced in regions with higher levels of implicit local government debt and greater new local bond issuance.
  • The reform successfully alleviated the corporate debt structural disparity between state-owned enterprises and non-state-owned enterprises.

Cite This Study

A 2026 study studied this question.

synapsesocial.com/papers/6a93f0476c1a8fb52e79c3f4https://doi.org/10.1108/jal-01-2026-0055
View Full Paper
Ask AI
Bookmark
Share