The false balance sheets of the Bank of France and the origins of the Franc crisis,1924-26/ Bertrand Blancheton

By:

Blancheton Bertrand [author]

Material type: Text

TextSeries: Accounting History Review ; Volume 12 , number 1 Taylor and Francis: Oxfordshire, 2012Content type:

text

Media type:

unmediated

Carrier type:

volume

ISSN:

2155-2851

Subject(s):

Online resources:

Click here to access online

Summary: 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

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Holdings
Item type	Current library	Call number	Vol info	Copy number	Status	Notes	Date due	Barcode
Journal Article	Main Library - Special Collections	HF5601 ACC (Browse shelf(Opens below))	Vol 12, no 1 pages 1-23	SP13638	Not for loan	For In-house only

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Previous	HF5601 ACC The search for unity in the French accountancy profession, 1969-1996/	HF5601 ACC Women in accounting occupations in the 1880 US census /	HF5601 ACC The development of the accounting profession in the Holy Land since 1920: cultural memory and accounting institutions	HF5601 ACC The false balance sheets of the Bank of France and the origins of the Franc crisis,1924-26/	HF5601 ACC The role of the state in the development of accounting in the Portuguese- Brazilian empire, 1750-1822	HF5601 ACC Usurpationary closure and the professional project: the case of the Society of Incorporated Accountants and Auditors in Ireland	HF5601 ACC The internationalization of accounting policy in soft-law context: the case of Renault, 1980-1984 /	Next

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

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