MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01614nam a22002537a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
ZW-GwMSU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20210408143052.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
210408b ||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
|---|
| International Standard Serial Number |
2155-2851 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
MSU |
| Transcribing agency |
MSU |
| Description conventions |
rda |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Blancheton Bertrand |
| Relator term |
author |
| 245 14 - TITLE STATEMENT |
|---|
| Title |
The false balance sheets of the Bank of France and the origins of the Franc crisis,1924-26/ |
| Statement of responsibility, etc. |
Bertrand Blancheton |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Taylor and Francis: |
| Name of producer, publisher, distributor, manufacturer |
Oxfordshire, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2012. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| Content type code |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| Media type code |
n |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| Carrier type code |
nc |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
Accounting History Review |
| Volume/sequential designation |
Volume 12 , number 1 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
This study explores the role of accounting manipulation in a period of economic and political crisis. Recently discovered archival material at the French Ministry of Finance casts new light on the false balance sheets issued by the Bank of France during the 1920s and permits a comprehensive review of the nature and extent of falsification. This episode of accounting manipulation marked a turning point in French monetary policy. It destroyed the credibility of governmental monetary intentions and was the beginning of the second franc crisis. A new interpretation of this episode of national currency depreciation is suggested. In line with Aftalion's (1926) findings, the study identifies the centrality of the psychological influence of note circulation disclosures as a motivation fo |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Central bank |
| Geographic subdivision |
France |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting |
| 650 4# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Balance sheet |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://doi.org/10.1080/21552851.2012.653134 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Journal Article |