西安理工大学硕士学位论文
disclosure has a significant negative impact on risk taking of rural commercial banks; The
manager autonomy behavior based on signal transmission, financial risk and forward-looking
motivation will have an impact on the discretionary loan loss reserve of rural commercial banks.
Further research shows that capital regulation significantly negatively moderates the negative
impact of information disclosure on risk-taking. Finally, to enhance the regulatory capital
efficiency and optimize the credit decision-making mechanism, improve the quality of
information disclosure put forward three suggestions.
Keywords：Rural commercial banks; capital regulation; disclosure of information; risk-taking
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