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The purpose of this article is to study accounting valuation practices in French bankruptcies following enactment of the Law of 1838. The research is based on a study of 500 files in the archives of the Paris Court of Commerce. After first presenting the main steps in the bankruptcy proceedings,...
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political and economic history of the 20th century, associating accounting practices and the capitalist institutions of a given …
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Many researchers in management or in history of management often work on best sellers whereas the interest of such …
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