This article aims at highlighting the issue of recognition and valuation of assets in the relationship between earnings management and financing choices. This issue has been addressed from a historical approach. The use of history is justified by the characteristics of the period: opening...

The five Universal Exhibitions held in Paris between 1855 and 1900 share the particularity of having been, unlike their British counterparts, financed first wholly, then in part, by the Government. Public financing led to public finance principles (budgetary and public accounting) being applied...

Today’s car manufacturers resort widely to subcontracting, but the origins of this practice are not recent. From the beginning of the twentieth century, the car manufacturer Louis Renault committed the production of some components to external suppliers, although the company is often presented...

During the second half of the nineteenth century, five Great Exhibitions took place in Paris. The French state was highly involved in their financing and management which led to the implementation of public finance rules. Because of specific managerial constraints, public accounting systems and...