Les informations comptables répondent-elles aux besoins informationnels des banquiers lors de l'octroi d'un crédit à une entreprise ?

Véronique Rougès ()
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Véronique Rougès: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: Financial accounting data should be useful for stakeholders' decisions. This paper focuses on the usefulness of accounting information for bank loan officers while they have to decide to grant a credit to a business. Based on interviews, it tries to identify the bank loan officers' needs and accounting information's perceived usefulness

Keywords: Information comptable; Crédit bancaire; Décision; Financial accounting data; Bank credit (search for similar items in EconPapers)
Date: 2007
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Published in XXVIIIème congrès de l'AFC, 2007, Poitiers, France. pp.1-21

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00151467

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