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With unpublished sources, this paper draws the evolution of French banking in Spain between 1800 and 2000 and shows how French banks operated in the country, seeking, once and again, to consolidate business positions in a more and more difficult market. As the oldest foreign bank presence in the...
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The analysis of the functional distribution of income in Spain from a historical perspective has created many obstacles to historiography due to the lack of statistical sources. The main objective of this research is to offer a new quantitative tool which lets empirically test many arguments...
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disciplina. Present paper reviews the first Spanish papers dealing with accounting history. The study covers from simple mentions …
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Para la aplicación empírica de este estudio se ha tomado como fuente primaria la contabilidad desarrollada por la Junta de Obras de los Puertos de La Luz y Las Palmas para los años 1907-1908, reflejada en su primer Libro Diario, en el cual se registran todas las operaciones y por tanto...
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