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Bank loan officers' informational needs and mandatory accounting information

dc.contributor.authorRougès, Véronique
dc.date.accessioned2009-10-10T07:38:53Z
dc.date.available2009-10-10T07:38:53Z
dc.date.issued2006
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/2190
dc.language.isoenen
dc.subjectCredit grantingen
dc.subjectBank crediten
dc.subjectFinancial accountingen
dc.subjectDécisionen
dc.subjectSurveillance bancaireen
dc.subjectOctroi de créditen
dc.subjectCrédit bancaireen
dc.subjectComptabilitéen
dc.subjectDecisionen
dc.subjectCredit monitoringen
dc.subject.ddc657en
dc.subject.classificationjelE5en
dc.subject.classificationjelE4en
dc.subject.classificationjelM41en
dc.titleBank loan officers' informational needs and mandatory accounting informationen
dc.typeCommunication / Conférence
dc.description.abstractenBanks are supposed to respond to imperfect information in credit markets. They are thought to access private information and to create additional information through credit granting.This means two things. First, mandatory accounting information is not sufficient to create a state of perfect information. Second, because of their status of delegated monitors it could be interesting to identify the private information used by banks. In fact, this information could help to understand their superiority as monitors and their informational needs. This could be interesting for accounting standard setting.Based on interviews with bank loan officers, this study tries to identify what questions they attempt to answer while analysing and monitoring a credit file, what information they need and what are the problems with accounting information.We find that the analysis of borrower's risk relies heavily on bank private information and on bank shared information through Banque de France. But, bank loan officers look for more information, like risk indicators.The main problem with mandatory accounting information is its timeliness that does not allow an effective monitoring. Moreover, hardly gives it information about real cash and cash flows. So, supplementary non-accounting indicators are needed.Finally, our verbatim underline the need for cross validation by different information, including accounting information. This cross validation answers to several needs, one being justification.en
dc.identifier.citationpages1-18en
dc.description.sponsorshipprivateouien
dc.subject.ddclabelContrôle de gestion Comptabilitéen
dc.relation.conftitle29th Annual Congress of the European Accounting Associationen
dc.relation.confdate2006-03
dc.relation.confcityDublinen
dc.relation.confcountryIrlandeen


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