L'analyse du risque au Crédit Lyonnais : l'utilisation de tableaux de retraitements comptables (1871-1919)

Due to the lack of binding accounting rules prior to World War I, published financial reports are hardly useful for stakeholders, at that time. In order to lessen this lack of reliability of financial information, a few banks, such as Crédit Lyonnais, put to use a system of financial statement which can be, to a certain degree, compared to today’s accounting restatements. This survey, established from the archives of Credit Lyonnais archives, seeks to explain the aim of this method, to present the different concepts utilized and to show their interaction. In order to evaluate the relevance of the model, two case-studies complete this survey.