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The accounting regulation in the French context: The case of corporate groups (1921-1943)

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  • Didier Bensadon

    () (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris Dauphine - Paris IX)

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    Abstract

    The aim of this paper is to shed light on the role of legislators and lawyers in establishing accounting regulations concerning corporate groups in France during the 1930s and the Occupation (1940 - 1944). A review of bills proposing accounting regulation shows that no significant progress was to be achieved. Furthermore, while some lawyers called for a comprehensive regulation of corporate groups, no such progress was made during the inter-war period. Ultimately it's the Vichy government which introduced the first regulations on accounting subsidiaries in the French Plan Comptable and limited the reciprocal shareholdings in the Act of March 4, 1943.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/64/05/04/PDF/Didier_Bensadon_AHR_september_2011.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00640504.

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    Date of creation: 12 Sep 2011
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    Publication status: Published - Presented, Accounting History Review Conference, 2011, Cardiff, United Kingdom
    Handle: RePEc:hal:journl:halshs-00640504

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00640504/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Accounting history; corporate groups; accounting regulation; inter war period; Occupation period; France;

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