Bank credit is one of the traditional sources of financing available to small and medium-sized enterprises (SMEs). Financial information is generally used to review applications for financing. It seems to be increasingly supplemented by information other than financial statements. The objective of this study is to answer the following research question: what information does the banker rely on when making a financing decision? We place this study within the framework of the theory of information asymmetry. Indeed, our methodological approach consisted in interviewing branch managers and credit analysis managers in banks and microfinance institutions in the city of Daloa. This dissertation shows that financial information is taken into account in the credit decision and that beyond its determining character, this information is completed by other information, which has an important weight in the final financing decision.