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Accounting valuation in nineteenth-century French bankruptcies

Labardin, Pierre (2013), Accounting valuation in nineteenth-century French bankruptcies, Accounting History, 18, 3, p. 391-414. http://dx.doi.org/10.1177/1032373213487976

Type
Article accepté pour publication ou publié
Date
2013-08
Journal name
Accounting History
Volume
18
Number
3
Publisher
SAGE Publications
Pages
391-414
Publication identifier
http://dx.doi.org/10.1177/1032373213487976
Metadata
Show full item record
Author(s)
Labardin, Pierre
Abstract (EN)
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.
Subjects / Keywords
Accounting; bankrupt; bankruptcy; creditor; France; history; nineteenth century; receiver
JEL
G33 - Bankruptcy; Liquidation
K35 - Personal Bankruptcy Law
M41 - Accounting

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