Construction du processus décisionnel et évaluation du risque de crédit : L'apport de l'approche comportementale
This research involves the construction of the evaluation process of credit risk and the influence of this construction on the final decision. The latter is represented by the impairment of receivables. Two groups of participants from two levels of experience assessing the risk of credit given to three groups of firms with three levels of risk. A computer application has enabled the process tracing of acquiring information and forming judgments of the participants. The results show that information is processed differently depending on the experience of participants. PLS modelling explains the origins and the aspects of these differences.
|Date of creation:||10 May 2011|
|Date of revision:|
|Publication status:||Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom, 2011|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650422|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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