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| Political Background, Social Responsibility Disclosure and Bank Credit |
| HUANG Jun，ZHU Hui |
| Hunan University, Changsha, China |
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Abstract Using the listed companies, which disclose social responsibility report from Ashare in the period of 20092011 as research samples, we analyze and test the effect that corporate social responsibility disclosure has on the relationship between political background and bank credit. The results show that both government control and political connection are significantly positively correlated with bank credit; the disclosure of corporate social responsibility can enhance the credit effect of government control and political connection; political connection strengthens the role of corporate social responsibility disclosure in the credit effect of government control, while government control restrains the role of corporate social responsibility disclosure in the credit effect of political connection. These conclusions have certain reference value to implementing the greencredit policy and deepening the marketoriented reform of bank credit more effectively.
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Received: 08 July 2013
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2014, Vol. 11 
