L’analyse du risque au Crédit Lyonnais:l’utilisation de tableaux de retraitements comptables (1871-1919)

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L’analyse du risque au Crédit Lyonnais:l’utilisation de tableaux de retraitements comptables (1871-1919)

Author Info

Nicolas Praquin () (Université de Paris 9 Dauphine)

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Nicolas Praquin

Abstract

(VF)L’absence de réglementation comptable avant la Grande Guerre rend difficilement exploitable les documents financiers publiés. Pour pallier ce manque de fiabilité de l’information financière, certaines banques, à l’instar du Crédit Lyonnais, mettent en œuvre des systèmes d’analyse des comptes qui s’apparentent, dans leur essence, à certains retraitements comptables que nous connaissons aujourd’hui. Cette étude, réalisée à partir d’un travail sur les archives du Crédit Lyonnais, cherche à expliquer les enjeux de cette méthode, à présenter les différents concepts mis en œuvre et à formaliser leurs interactions. Elle s’achève sur deux études de cas qui visent à évaluer la pertinence du modèle.(VA)Due to the lack of binding accounting rules prior to World War I, published financial reports are hardly useful for stakeholders, at that time. In order to lessen this lack of reliability of financial information, a few banks, such as Crédit Lyonnais, put to use a system of financial statement which can be, to a certain degree, compared to today’s accounting restatements. This survey, established from the archives of Credit Lyonnais archives, seeks to explain the aim of this method, to present the different concepts utilized and to show their interaction. In order to evaluate the relevance of the model, two case-studies complete this survey.

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Article provided by Editions Economica in its journal Revue Finance Contrôle Stratégie.

Volume (Year): 9 (2006)
Issue (Month): 4 (December)
Pages: 169-191
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Handle: RePEc:dij:revfcs:v:9:y:2006:i:q4:p:169-191

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Find related papers by JEL classification:
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
N83 - Economic History - - Micro-Business History - - - Europe: Pre-1913

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