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dc.contributor.authorBatsch, Laurent
dc.date.accessioned2009-09-17T12:46:27Z
dc.date.available2009-09-17T12:46:27Z
dc.date.issued1997
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/1716
dc.language.isoenen
dc.subjectSchneideren
dc.subjectCreusot
dc.subjectEarly Industrialization
dc.subjectDividends
dc.subjectCorporate Finance
dc.subjectBalance Sheet
dc.subject.ddc650en
dc.subject.classificationjelM4en
dc.subject.classificationjelY80en
dc.titleAccounting and Financial Policy at Schneider (1837-1875)en
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenThis 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.
dc.relation.isversionofjnlnameAccounting, Business and Financial History
dc.relation.isversionofjnlvol7en
dc.relation.isversionofjnlissue3en
dc.relation.isversionofjnldate1997-11
dc.relation.isversionofjnlpages281-294en
dc.relation.isversionofdoihttp://dx.doi.org/10.1080/095852097330649
dc.description.sponsorshipprivateouien
dc.relation.isversionofjnlpublisherRoutledgeen
dc.subject.ddclabelGestion : généralitésen


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