Accounting valuation in nineteenth century French bankruptcies
Résumé
The purpose of this article is to study accounting valuation practices in French bankruptcies following enactment of the Law of 1838. The research is based on a study of 500 files in the archives of the Paris Court of Commerce. After first presenting the main steps in the bankruptcy proceedings, it is shown how the self-interest of the agents - the bankrupt, the receiver, and the creditors - was built up through accounting valuation practices. The outcome of this analysis provides an insight into accounting valuation practices in nineteenth-century France and a better understanding of the self-interest of the agents in bankruptcy proceedings.
Domaines
Gestion et management
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