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

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

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Year of publication:	2007-05
Authors:	Rougès, Véronique
Institutions:	Université Paris-Dauphine (Paris IX)
Subject:	Bank credit \| Decision \| Information comptable \| Crédit bancaire \| Décision \| Financial accounting data

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Extent:	application/pdf
Series:	Economics Papers from University Paris Dauphine.
Type of publication:	Book / Working Paper
Classification:	E58 - Central Banks and Their Policies ; M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011074301