Title:	Accounting and financial policy at Schneider(1837-75)
Authors:	Batsch, Laurent
Keywords:	balance sheet, corporate nance, dividends, early industrialization, LeCreusot, Schneider
Issue Date:	1997
Publisher:	Rouledge
Description:	This article deals with nancial accounting and nancial strategy at Schneider during the period of early French industrialization. The charging of all capital expenditure to net income led both to an underestimation of assets and a reduction of distributable income. Schneider managed to reconcile this accounting choice with a generous dividend policy. The means by which the company’s capital was increased are also considered.
URI:	http://196.189.45.87:8080/handle/123456789/105020
Appears in Collections:	Accounting and Finance

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