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Comprendre le comportement des acteurs dans les faillites à partir de l'évaluation comptable. Une étude dans le département de la Seine (1847-1887)

Author

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  • Pierre Labardin

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

Abstract

L'objet de cet article est de comprendre les pratiques des trois principaux acteurs (failli, syndic, créanciers) dans les faillites suite à la loi sur les faillites de 1838 en se fondant sur l'évaluation comptable. Le travail empirique porte sur un dépouillement de 500 dossiers de faillites aux Archives du Tribunal de Commerce de la Seine. Après avoir rappelé la procédure de faillite, la comparaison des trois bilans produits par la procédure met en lumière des différences significatives que nous expliquons. Cette première analyse permet ensuite d'en déduire les stratégies mises en oeuvre par les différents acteurs.

Suggested Citation

  • Pierre Labardin, 2010. "Comprendre le comportement des acteurs dans les faillites à partir de l'évaluation comptable. Une étude dans le département de la Seine (1847-1887)," Post-Print halshs-00465935, HAL.
    • Handle: RePEc:hal:journl:halshs-00465935
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00465935
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    File URL: https://shs.hal.science/halshs-00465935/document
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    Cited by:

    1. Pierre Labardin, 2011. "Accounting prescription and practice in nineteenth-century France. An analysis of bankruptcy cases," Accounting History Review, Taylor & Francis Journals, vol. 21(3), pages 263-283, November.

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