INFLUENCE DES INFORMATIONS COMPTABLES SUR LES CREDITS BANCAIRES AUX ENTREPRISES

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: This paper asks the question of the influence of accounting information on banks' decision to grant a loan to business, to choose a credit spread and to ask securities. Thanks to the analysis of 161 reviewed bank loans, it identify statistically this influence.

Keywords: Bank; Business loan; Financial analysis; Accounting information; Banque; Crédit aux entreprises; Analyse financière; Informations 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-00459442v1
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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-00459442

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