L'industrialisation et le flux continu d'innovations techniques à la fin du XIXe siècle modifient considérablement la structure du bilan des entreprises au sein duquel les immobilisations prennent une place croissante. Ces changements dans l'environnement technique rendent nécessaires le...

Industrialization and the constant flow of technical innovation at the end of the nineteenth century significantly altered the structure of corporate balance sheets, in which assets became increasingly important. These changes in the technical environment resulted in a greater need for external...