Accounting valuation in nineteenth century French bankruptcies - HAL Accéder directement au contenu
Article dans une revue Accounting History Année : 2013

Accounting valuation in nineteenth century French bankruptcies

Pierre Labardin
  • Fonction : Auteur
  • PersonId : 915759

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.
Loading...
Fichier non déposé

Dates et versions

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

Identifiants

  • 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⟩
54 Consultations
0 Téléchargements
Dernière date de mise à jour le 18/05/2024
comment ces indicateurs sont-ils produits

Partager

Gmail Facebook Twitter LinkedIn Plus