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La información financiera de tres empresas españolas a principios del siglo XX. Un estudio empírico basado en los informes de Credit Lyonnais
[The financial information of three Spanish companies at the beginning of the 20th century. An empirical study based on the Credit Lyonnais reports]

Author

Listed:
  • Fernández Daza, Eliseo

    (Universidad de Alicante)

Abstract

El objeto de este trabajo es el análisis de la calidad de la información de la Sociedad Anónima Minas Complemento, la Sociedad Española de Construcciones Metálicas y la Sociedad de Altos Hornos de Vizcaya a principios del siglo XX. Asimismo, se examinarán las diferencias observadas en base tanto a los informes técnicos del Crédit Lyonnais —documentados en el Archivo Histórico del Crédit Lyonnais de París— como a la información contable disponible, que se encuentran en los informes anuales de las citadas empresas.

Suggested Citation

  • Fernández Daza, Eliseo, 2021. "La información financiera de tres empresas españolas a principios del siglo XX. Un estudio empírico basado en los informes de Credit Lyonnais [The financial information of three Spanish companies at the beginning of the 20th century. An empirical ," De Computis, Universidad Pablo de Olavide, vol. 18(2), pages 5-30.
    • Handle: RePEc:dec:articl:2021:18:2:5-30
    DOI: http://dx.doi.org/10.26784/issn.1886-1881.v18i2.434
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