LES CLAUSES DES CONTRATS DE DETTE DES PETITES ENTREPRISES: CAS DES ENTREPRISES CANADIENNES

Julien Bilodeau, Franck Missonier-Piera and Igor Oliveira dos Santos
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Julien Bilodeau: École des sciences de la gestion - UQAM - Université du Québec à Montréal = University of Québec in Montréal
Igor Oliveira dos Santos: HEC Montréal - HEC Montréal

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Abstract: This article investigates factors likely to affect the presence of accounting based covnenants in loan agreements for small firms in a canadian context. Empirical result suggest that the size of the loan, the legal status of the firm and its reputation impact the use of covenants, whether or not they rely on accounting data.

Keywords: Contract; debt; accounting data; Contrat; dette; Canada; données comptables (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459416
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00459416

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