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

Listed author(s):
  • Didier Bensadon


    (DRM - Dauphine Recherches en Management - Université Paris-Dauphine - CNRS - Centre National de la Recherche Scientifique)

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

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