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Accounting and Financial Policy at Schneider (1837-1875)

Batsch, Laurent (1997), Accounting and Financial Policy at Schneider (1837-1875), Accounting, Business and Financial History, 7, 3, p. 281-294. http://dx.doi.org/10.1080/095852097330649

Type
Article accepté pour publication ou publié
Date
1997
Journal name
Accounting, Business and Financial History
Volume
7
Number
3
Publisher
Routledge
Pages
281-294
Publication identifier
http://dx.doi.org/10.1080/095852097330649
Metadata
Show full item record
Author(s)
Batsch, Laurent
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.
Subjects / Keywords
Schneider; Creusot; Early Industrialization; Dividends; Corporate Finance; Balance Sheet
JEL
M4 - Accounting and Auditing
Y80 - Related Disciplines

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