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

Author

Listed:
  • Blasco Martel, Yolanda
  • Nogués Marco, Pilar

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.

Suggested Citation

  • Blasco Martel, Yolanda & Nogués Marco, Pilar, 2007. "The Accounting Mirror of the Banking Business: The Bank of Barcelona (1845-1856)," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 7, pages 3-37, December.
    • Handle: RePEc:dec:articl:2004-09:3-37
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