Criteria for choosing the method of leasing finances in Small and Medium Enterprises (SMEs) in Cameroon

Critères de choix du mode de financement par crédit-bail dans les Petites et Moyennes Entreprises (PME) au Cameroun

Thierry Kamga Tadie, Claude Essomba Ambassa, Louis Aimé Fono () and Jules Sadefo-Kamdem
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Thierry Kamga Tadie: Université de Douala
Claude Essomba Ambassa: Université de Douala
Louis Aimé Fono: Université de Douala
Jules Sadefo-Kamdem: MRE - Montpellier Recherche en Economie - UM - Université de Montpellier
Authors registered in the RePEc Author Service: Jules SADEFO KAMDEM

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Abstract: Small and Meduim Entreprize, crucial part of Cameroonian economic tissue, face difficulties in accessing to credit through bank in particular and credit market in general. This phenomenon leads these companies to seek alternative financing. This article aims to determine the criteria explaining the choice of finance by leasing by Cameroonian SMEs. For that, we collect data using a questionnaire from a sample of 61 SMEs in four sectors of activity (service, commerce, industry and agriculture). This sample is segmented into two groups: those that use leasing and those that do not. Analysis of the data led to two sets of results. On the one hand, there is a strong association between the age of the company and the use of leasing. On the other hand, using a multiple component analysis, factors such as age, the quality of the information disseminated by the lessor, the field of activity, the nature of the asset and of investment, performance, constraints and accessibility explain the use of leasing.

Keywords: Leasing; Financing; Cameroonian SMEs; Lessor; Lessee; Crédit-bail; Financement; PME camerounaise; bailleur; preneur (search for similar items in EconPapers)
Date: 2021
New Economics Papers: this item is included in nep-fdg and nep-sbm
Note: View the original document on HAL open archive server: https://hal.umontpellier.fr/hal-03131640
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Published in Revue du Contrôle de la Comptabilité et de l’Audit, 2021, 5 (1), pp.181-202. ⟨10.5281/zenodo.4646264⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03131640

DOI: 10.5281/zenodo.4646264

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