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.