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

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  • Didier Bensadon

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

Abstract

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.

Suggested Citation

  • Didier Bensadon, 2011. "The accounting regulation in the French context: The case of corporate groups (1921-1943)," Post-Print halshs-00640504, HAL.
  • Handle: RePEc:hal:journl:halshs-00640504 Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00640504
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    References listed on IDEAS

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    1. Ludovic Cailluet, 1997. "Accounting and accountants as essential elements in the development of central administration during the inter-war period: management ideology and technology at Alais, Froges et Camargue (AFC-Pechiney," Accounting History Review, Taylor & Francis Journals, vol. 7(3), pages 295-314.
    2. Franko, Lawrence G., 1974. "The Origins of Multinational Manufacturing by Continental European Firms," Business History Review, Cambridge University Press, vol. 48(03), pages 277-302, September.
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    Keywords

    Accounting history; corporate groups; accounting regulation; inter war period; Occupation period; France;

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