Gouvernance des SA et transfert de risques : le cas des obligataires et les réponses de la législation comptable (1856-1943)
The debenture loans, main financial ressources of numbers of limited companies during the 19 Century, also offered the opportunity to transfer the risk to the stakeholders. Facing the obvious abuses, the legislative body tried to mobilize accounting as a tool of information of debenture loaners ; the 1935 «décret-loi» finally left it in the shadows.
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