Chen, Xichan; Li, Wanli; Hu, Shiyang; Liu, Xing - In: China journal of accounting research : CJAR 12 (2019) 1, pp. 63-92
Using the context of the financial reform and the development of the non-state sector in China in the past decade, we … bank credit. We find that foreign banks and policy banks exercise "financial discrimination," and that local commercial … reverse their credit decisions and begin to exercise financial discrimination against non-state-owned enterprises. At the same …