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 publiéDate
2013-08Journal name
Accounting HistoryVolume
18Number
3Publisher
SAGE Publications
Pages
391-414
Publication identifier
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Labardin, PierreAbstract (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; receiverRelated items
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