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Accounting and Financial Policy at Schneider (1837-1875)

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Date
1997
Dewey
Gestion : généralités
Sujet
Schneider; Creusot; Early Industrialization; Dividends; Corporate Finance; Balance Sheet
JEL code
M4; Y80
Journal issue
Accounting, Business and Financial History
Volume
7
Number
3
Publication date
11-1997
Article pages
281-294
Publisher
Routledge
DOI
http://dx.doi.org/10.1080/095852097330649
URI
https://basepub.dauphine.fr/handle/123456789/1716
Collections
  • DRM : Publications
Metadata
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Author
Batsch, Laurent
Type
Article accepté pour publication ou publié
Abstract (EN)
This article deals with financial accounting and financial strategy at Schneider during the period of early French industrialization. The charging of all capital expenditure to net income led both to an underestimation of assets and a reduction of distributable income. Schneider managed to reconcile this accounting choice with a generous dividend policy. The means by which the company's capital was increased are also considered.

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