Les faillites au XIXe siècle. Le droit, le chiffre et les pratiques comptables

Nicolas Praquin

Revue française de gestion, 2008, vol. n° 188-189, issue 8, 359-382

Abstract: In terms of bankruptcies, the nineteenth century is characterized by a process of judicial proceedings and professionalization of the profession of trustee. However, the judicial management of bankruptcy that the political will want to change has to face the social practices inherited from the former Ancien Régime. The legislature is therefore obliged to adapt to twice the Commercial Code, once in 1838 in easing the procedure, again in 1889 taking into account the diversity of situations. The accounting is the technical infrastructure to the court proceedings; it is primarily the means by which proof is, before becoming the tool of the evaluation of the debtor?s assets. The liquidator is the key player in the system because it lies at the crossroads of many interests: the bankrupt, creditors and the court.

Date: 2008
References: Add references at CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=RFG_188_0359 (application/pdf)
http://www.cairn.info/revue-francaise-de-gestion-2008-8-page-359.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:rfglav:rfg_188_0359

Access Statistics for this article

More articles in Revue française de gestion from Lavoisier
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().