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[Entrée] Immobilier : la comptabilité des sociétés immobilières (1854-1970)

Author

Listed:
  • Loïc Bonneval

    (CMW - Centre Max Weber - ENS de Lyon - École normale supérieure de Lyon - UL2 - Université Lumière - Lyon 2 - UJM - Université Jean Monnet - Saint-Étienne - CNRS - Centre National de la Recherche Scientifique)

  • François Robert

    (TRIANGLE - Triangle : action, discours, pensée politique et économique - ENS de Lyon - École normale supérieure de Lyon - UL2 - Université Lumière - Lyon 2 - IEP Lyon - Sciences Po Lyon - Institut d'études politiques de Lyon - Université de Lyon - UJM - Université Jean Monnet - Saint-Étienne - CNRS - Centre National de la Recherche Scientifique)

Abstract

L'article présente les ratios comptables utilisés par les sociétés immobilières dans leur gestion et leurs décisions d'investissements. Les auteurs montrent le passage d'une gestion rentière à une gestion spéculative dans l'immobilier de rapport en prenant comme exemple la plus pérenne des sociétés immobilières, la Société de la rue Impériale à Lyon (SRI) qui a su gérer jusqu'à nos jours son capital immobilier constitué lors de l'haussmanisation. Les critères de gestion utilisés pour parvenir à une telle longévité apportent des éléments d'analyse innovants.

Suggested Citation

  • Loïc Bonneval & François Robert, 2016. "[Entrée] Immobilier : la comptabilité des sociétés immobilières (1854-1970)," Post-Print halshs-01359375, HAL.
    • Handle: RePEc:hal:journl:halshs-01359375
    as

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