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Accounting valuation in nineteenth-century French bankruptcies

dc.contributor.authorLabardin, Pierre
dc.date.accessioned2014-03-11T13:07:36Z
dc.date.available2014-03-11T13:07:36Z
dc.date.issued2013-08
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/12850
dc.language.isoenen
dc.subjectAccountingen
dc.subjectbankrupten
dc.subjectbankruptcyen
dc.subjectcreditoren
dc.subjectFranceen
dc.subjecthistoryen
dc.subjectnineteenth centuryen
dc.subjectreceiveren
dc.subject.ddc657en
dc.subject.classificationjelG33en
dc.subject.classificationjelK35en
dc.subject.classificationjelM41en
dc.titleAccounting valuation in nineteenth-century French bankruptciesen
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenThe 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.en
dc.relation.isversionofjnlnameAccounting History
dc.relation.isversionofjnlvol18en
dc.relation.isversionofjnlissue3en
dc.relation.isversionofjnldate2013-08
dc.relation.isversionofjnlpages391-414en
dc.relation.isversionofdoihttp://dx.doi.org/10.1177/1032373213487976en
dc.relation.isversionofjnlpublisherSAGE Publicationsen
dc.subject.ddclabelContrôle de gestion Comptabilitéen
dc.relation.forthcomingnonen
dc.relation.forthcomingprintnonen


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