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Article Dans Une Revue Accounting History Année : 2013

Accounting valuation in nineteenth century French bankruptcies

Pierre Labardin
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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.
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Dates et versions

halshs-00975806 , version 1 (09-04-2014)

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  • HAL Id : halshs-00975806 , version 1

Citer

Pierre Labardin. Accounting valuation in nineteenth century French bankruptcies. Accounting History, 2013, 18 (3), pp.393-414. ⟨halshs-00975806⟩
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