Accounting valuation in nineteenth century French bankruptcies

Pierre Labardin ()
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Pierre Labardin: MOST - 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 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.

Keywords: accounting; bankruptcy; France; 19th century; bankrupt; receiver (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (1)

Published in Accounting History, 2013, 18 (3), pp.393-414

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00975806

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