The accounting regulation in the French context: The case of corporate groups (1921-1943)

Didier Bensadon ()
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Didier Bensadon: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: The aim of this paper is to shed light on the role of legislators and lawyers in establishing accounting regulations concerning corporate groups in France during the 1930s and the Occupation (1940 - 1944). A review of bills proposing accounting regulation shows that no significant progress was to be achieved. Furthermore, while some lawyers called for a comprehensive regulation of corporate groups, no such progress was made during the inter-war period. Ultimately it's the Vichy government which introduced the first regulations on accounting subsidiaries in the French Plan Comptable and limited the reciprocal shareholdings in the Act of March 4, 1943.

Keywords: Accounting history; corporate groups; accounting regulation; inter war period; Occupation period; France (search for similar items in EconPapers)
Date: 2011-09-12
New Economics Papers: this item is included in nep-acc, nep-his, nep-hme, nep-hpe and nep-reg
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00640504v1
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Published in Accounting History Review Conference, Sep 2011, Cardiff, United Kingdom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00640504

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