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Gouvernance des SA et transfert de risques : le cas des obligataires et les réponses de la législation commerciale française (1856-1935)

Author

Listed:
  • Nicolas Praquin

    (RITM - Réseaux Innovation Territoires et Mondialisation - UP11 - Université Paris-Sud - Paris 11)

Abstract

Résumé L'emprunt obligataire, principale source de financement de nombreuses sociétés anonymes au xix e siècle, offrait également la possibilité de transférer le risque sur des tiers. Face à des abus manifestes, les tentatives de réponses législatives ont notamment mobilisé la comptabilité comme outil d'information des obligataires ; le décret-loi du 30 octobre 1935 l'a finalement laissée dans l'ombre. Cette recherche, de nature socio-historique, vise à révéler les enjeux socio-politiques sous-jacents de la comptabilité. Sur le plan méthodologique, elle recourt à des sources primaires et secondaires en recherchant la triangulation propre à toute recherche historique. Sur le plan épistémologique, elle s'appuie sur la théorie des conventions en faisant plus précisément référence aux travaux de Canguilhem et Foucault sur le concept de norme.

Suggested Citation

  • Nicolas Praquin, 2007. "Gouvernance des SA et transfert de risques : le cas des obligataires et les réponses de la législation commerciale française (1856-1935)," Post-Print hal-04356742, HAL.
    • Handle: RePEc:hal:journl:hal-04356742
    DOI: 10.3917/cca.132.0005
    as

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