IDEAS home Printed from https://ideas.repec.org/a/dij/revfcs/v9y2006iq4p169-191.html
   My bibliography  Save this article

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

Author

Listed:
  • Nicolas Praquin

    () (Université de Paris 9 Dauphine)

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.

Suggested Citation

  • Nicolas Praquin, 2006. "L’analyse du risque au Crédit Lyonnais:l’utilisation de tableaux de retraitements comptables (1871-1919)," Revue Finance Contrôle Stratégie, revues.org, vol. 9(4), pages 169-191, December.
  • Handle: RePEc:dij:revfcs:v:9:y:2006:i:q4:p:169-191
    as

    Download full text from publisher

    File URL: http://crego.u-bourgogne.fr/images/stories/rev/094191.pdf
    Download Restriction: no

    More about this item

    Keywords

    comptabilité; analyse financière; risque; méthodologie; accounting; financial analysis; risk; methodology.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • N83 - Economic History - - Micro-Business History - - - Europe: Pre-1913

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dij:revfcs:v:9:y:2006:i:q4:p:169-191. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gérard Charreaux). General contact details of provider: http://www.revues.org/ .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.