Gouvernance des SA et transfert de risques : le cas des obligataires et les réponses de la législation commerciale française (1856-1935) (notice n° 344813)
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| fixed length control field | 02873cam a2200337 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250118022619.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Praquin, Nicolas |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Gouvernance des SA et transfert de risques : le cas des obligataires et les réponses de la législation commerciale française (1856-1935) |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2007.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 52 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméL’emprunt obligataire, principale source de financement de nombreuses sociétés anonymes au xixe siècle, offrait également la possibilité de transférer le risque sur des tiers. Face à des abus manifestes, les tentatives de réponses législatives ont notamment mobilisé la comptabilité comme outil d’information des obligataires ; le décret-loi du 30 octobre 1935 l’a finalement laissée dans l’ombre. Cette recherche, de nature socio-historique, vise à révéler les enjeux socio-politiques sous-jacents de la comptabilité. Sur le plan méthodologique, elle recourt à des sources primaires et secondaires en recherchant la triangulation propre à toute recherche historique. Sur le plan épistémologique, elle s’appuie sur la théorie des conventions en faisant plus précisément référence aux travaux de Canguilhem et Foucault sur le concept de norme. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Governance of Ltd Companies and risk transfer : the case of bondholders and the answers of the French commercial legislation (1856-1935)The debenture loans, main financial ressources of numbers of limited companies during the 19th Century, also offered the opportunity to transfer the risk to the stakeholders. Facing obvious abuses, the legislative body tried to mobilize accounting as a tool of information for debenture loaners ; the 1935 « décret-loi » finally left it in the shadows. This research, socio-historically based, aims to reveal the socio-politic issues of accounting. On a methodological field, primary and secondaries sources are used in order to obtain the triangulation due to any historical research. On an epistemological level, the concept of standard is used and refers to the theory of conventions, and more precisely to the works of Canguilhem and Foucault. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | responsabilité limitée |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | théorie des conventions |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financement obligataire |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | faillites |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | législation comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | transfert de risque |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | technique comptable |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting law |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | convention theory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | risk transfer |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting technique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | debenture loan |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | limited liability |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | bankruptcy |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Comptabilité Contrôle Audit | 13 | 2 | 2007-09-01 | p. 5-30 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-comptabilite-controle-audit-2007-2-page-5?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-comptabilite-controle-audit-2007-2-page-5?lang=fr&redirect-ssocas=7080</a> |
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