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Les Caracteristiques Des Contrats De Dette Et Les Clauses Restrictives Comptables : Quels Liens ?

Author

Listed:
  • Julien Bilodeau

    (École des sciences de la gestion - UQAM - Université du Québec à Montréal = University of Québec in Montréal)

  • Idir Cherief

    (HEC Montréal - HEC Montréal)

  • Réal Labelle

    (HEC MONTRéAL CGJ - Chaire de Gouvernance et Juricomptabilité - HEC Montréal - HEC Montréal)

  • Franck Missonier-Piera

    (ESSEC Business School)

Abstract

Cette étude examine les facteurs déterminants le recours aux données comptables dans les contrats de dette. Les résultats suggèrent que le recours aux clauses comptables est positivement associé au risque de l'émetteur et aux dettes remboursables, et négativement à la maturité du prêt et la taille de la firme.

Suggested Citation

  • Julien Bilodeau & Idir Cherief & Réal Labelle & Franck Missonier-Piera, 2005. "Les Caracteristiques Des Contrats De Dette Et Les Clauses Restrictives Comptables : Quels Liens ?," Post-Print halshs-00581130, HAL.
    • Handle: RePEc:hal:journl:halshs-00581130
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581130
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    References listed on IDEAS

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    1. Constant Djama & Guillaume Dumas & Isabelle Martinez, 2013. "Entreprises innovantes et gestion des résultats comptables," Post-Print hal-01002932, HAL.

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