Perception of Quality of Accounting Information in the Process of Granting Bank Credit to Enterprises

Perception of Quality of Accounting Information in the Process of Granting Bank Credit to Enterprises

Micheline Domkam

Contact

Université de Dschang

Perception of Quality of Accounting Information in the Process of Granting Bank Credit to Enterprises

Article Fingerprint

ReserarchID

936VU

Perception of Quality of Accounting Information in the Process of Granting Bank Credit to Enterprises Banner

AI TAKEAWAY

Connecting with the Eternal Ground

Abstract

The objective of this study is to assess the role of the Accounting information in the decision of granting bank credit to Cameroonian enterprises. Given to the problem of information asymmetry that prevails in the banking environment, we have used an approach that mobilizes the agency theory, the theory of transaction costs and theory of financial intermediation. Our empirical study was based on a qualitative approach. It consisted of a case study on a sample of eleven bankers of different banks in the cities of Bafoussam and Dschang. The primary data collection was conducted through an interview guide and the Opinions were recorded, or written. Given to the quantitative and qualitative information gathered, the use of the method called “triangulation” allowed to present the results of our study. According to these results, we have found that: a) perception of bankers on the Accounting information presented to them by businesses to obtain credit is not good, so there are not satisfied with this information; because some they are full of flaws either due to manager’s ignorance or in function of the objectives to attain by the firms’ manager.

References

44 Cites in Article

Reference Format

G Akerlof (1970). The market of lemons: qualitive uncertainty and the market mechanism.
Alaoui (2014). Le rôle de la confiance dans les décisions d'octroi de crédit bancaire au PME marocaine : d'une relation de transaction à l'approche relationnelle.
Hervé Alexandre,Hélène Buisson-Stéphan (2010). L’impact de la crise de 2008 sur le rationnement du crédit des PME françaises.
Ang (1991). Small business Uniqueness and the Theory of Financial Management.
G Barret (1990). Specialties in Law Enforcement.
Philip Beaulieu (1994). Commercial Lenders' Use of Accounting Information in Interaction with Source Credibility*.
A Berger,G Udell (1995). Relationship lending and lines of credit in small firm finance.
Allen Berger,Gregory Udell (2002). Small Business Credit Availability and Relationship Lending: The Importance of Bank Organisational Structure.
Allen Berger,Gregory Udell (2006). A more complete conceptual framework for SME finance.
Mitchell Berlin,Loretta Mester (1999). Deposits and Relationship Lending.
R Best,H Zhang (1993). Alternative Information Sources and the Information Content of Bank Loans.
Fischer Black (1975). Bank funds management in an efficient market.
T Campbell,W Et Kracaw (1980). Information Production, Market Signalling, and the Theory of Financial Intermediation.
P Charlier (1995). Information et conditions de banque.
Sylvie Cieply,Marcelline Grondin (2000). Expertise et contrôle des risques - PME par le chargé de clientèle entreprises : une alternative au rationnement.
R Cole,L Goldberg,L Et White (2004). Cookie Cutter vs. Character: The micro structure of small business lending by large and small banks.
Scott Cowen,Albert Page (1982). A NOTE ON THE USE OF SELECTED NONFINANCIAL RATIO VARIABLES TO PREDICT SMALL‐BUSINESS LOAN PERFORMANCE*.
Paul Danos,Doris Holt,Eugene Imhoff (1989). The use of accounting information in bank lending decisions.
D Diamond (1984). Financial Intermediation and Delegated Monitoring.
J Ebben (2004). Think global, borrow local.
Dominik Egli (2004). Progressive Lending as an Enforcement Mechanism in Microfinance Programs.
E Elyasiani,R Goldberg (2004). Relationship lending: a survey of the literature.
Y Evrard,B Pras,Et Roux (2000). Etudes et recherché en marketing.
E Fama (1985). What's Different About Banks?.
Eugene Fama,Michael Jensen (1985). Organizational forms and investment decisions.
R Feldman (1997). Banks and a big change in technology called credit scoring.
Gagnon (2009). L'étude de cas comme methode de recherché: comment assurer la véracité des resultants?.
John Holland (1994). BANK LENDING RELATIONSHIPS AND THE COMPLEX NATURE OF BANK‐CORPORATE RELATIONS.
Christopher James (1987). Some evidence on the uniqueness of bank loans.
J Kim,E Rafik (2007). Financial Statements, Attestation Level and Lending Decision by Small Banks.
H Leland,D Pyle (1977). Informational Asymmetries, Financial Structure, and Financial Intermediation.
Levratto (1996). Poids des asymétries informationnelles et aléa de moralité dans les relations entre banques et PME.
Scott Lummer,John Mcconnell (1989). Further evidence on the bank lending process and the capital-market response to bank loan agreements.
Loretta Mester,Leonard Nakamura,Micheline Renault (1998). CHECKING ACCOUNTS AND BANK MONITORING.
J Morse (1991). Approches to qualitativequantitative methodological triangulation.
L Nakamura (1993). Recent Research in Commercial Banking: Information and Lending.
L Ndjanyou (2001). Risque, Incertitude, et Financement Bancaire de la.
(2007). Rapport annuel de l'OCDE 2007.
V Rougès (2007). Graph 4.55. Proportion des gestionnaires de banque rapportant une hausse des volumes de crédit aux entreprises, 2007-12.
S Roy (2009). L'étude de cas.
W Treacy,M Carey (1998). Credit Risk Rating at Large U. S. Banks.
L Whiteman (1998). Small banks say one-on-one beats credit scoring models.
O Williamson (1975). Markets and Hierarchies, Analysis and Antitrust Implications.
O Williamson,W Ouchi (1981). The Markets and Hierarchies Perspectives: origins, implications, prospects.

Download References

Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

Micheline Domkam. 2020. \u201cPerception of Quality of Accounting Information in the Process of Granting Bank Credit to Enterprises\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 20 (GJMBR Volume 20 Issue D1).

More Citation Formats

Select Citation Style:

Download Citation

GJMBR Volume 20 Issue D1

Explore Journals Explore Volume Read This Issue

Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

Not Found

Classification

GJMBR-D Classification JEL Code: M41

Submission ReceivedDecember 14, 2019
Peer Review Double Blind
Handling Editor
Accepted January 2, 2020
Published January 15, 2020

Version of record

v1.2

Issue date

June 10, 2020

Language

Experiance in AR

Explore published articles in an immersive Augmented Reality environment. Our platform converts research papers into interactive 3D books, allowing readers to view and interact with content using AR and VR compatible devices.

View in VR

Read in 3D

Your published article is automatically converted into a realistic 3D book. Flip through pages and read research papers in a more engaging and interactive format.

View in 3D

Article Matrices

Total Views: 2461

Total Downloads: 1232

2026 Trends

Our website is actively being updated, and changes may occur frequently. Please clear your browser cache if needed. For feedback or error reporting, please email [email protected]