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
TypeArticle accepté pour publication ou publié
Journal nameAccounting History
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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 / KeywordsAccounting; bankrupt; bankruptcy; creditor; France; history; nineteenth century; receiver
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