The Accounting Mirror of the Banking Business: The Bank of Barcelona (1845-1856)

Yolanda Blasco Martel and Pilar Nogués Marco
Authors registered in the RePEc Author Service: Yolanda Blasco-Martel and Pilar Nogues-Marco

De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., 2007, issue 7, 3-37

Abstract: El Banco de Barcelona fue el primer banco emisor regional en España. Gracias a la reciente recuperación del archivo del Banco de Barcelona, analizamos los ratios contables de solvencia, liquidez y rentabilidad para el periodo 1844-1856. The Bank of Barcelona was the first regional issuing bank in Spain. Thanks to the recent recovery of the Bank of Barcelona archive, we have analysed accounting ratios of solvency, liquidity and profitability in the 1844-1856 period.

Keywords: Historia bancaria española siglo XIX; Banco de Barcelona; coeficiente de caja; ratios contables. 19th-century Spanish banking history; Bank of Barcelona; cash reserve; accounting ratios. (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:dec:articl:2004-09:3-37

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