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The bank of the state and the state of the bank : annual accounts of the banco de España, 1872-94

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dc.affiliation.dptoUC3M. Departamento de Economía de la Empresaes
dc.contributor.authorAnnisette, Marcia
dc.contributor.authorMacías Dorissa, Marta Pilar
dc.date.accessioned2010-04-26T07:46:15Z
dc.date.available2010-04-26T07:46:15Z
dc.date.issued2002-07
dc.description.abstractThis paper examines the disclosure practices in the Annual Reports of the Banco de Espantildea spanning the period 1872 to 1894. Although established as a privately owned bank, the Banco de Espantildea developed a close and increasingly symbiotic relationship with the Spanish State during the nineteenth century. This relationship was further strengthened in 1874 when the State conferred upon the Bank the exclusive right to issue bank notes for use throughout the country. With this privilege, the relationship between the Bank and the State was sealed. The paper argues that it was more this relationship rather than factors associated with it size, nature of operations or the nature of its competitive environment that influenced the disclosure practices of the Bank.
dc.description.statusPublicado
dc.format.mimetypeapplication/pdf
dc.identifier.bibliographicCitationEuropean Accounting Review, 2002, v. 11, n. 2, pp.357-376
dc.identifier.doi10.1080/09638180220125553
dc.identifier.issn0963-8180
dc.identifier.publicationfirstpage357
dc.identifier.publicationissue2
dc.identifier.publicationlastpage376
dc.identifier.publicationtitleEuropean Accounting Review
dc.identifier.publicationvolume11
dc.identifier.urihttps://hdl.handle.net/10016/7788
dc.language.isoeng
dc.publisherTaylor & Francis (Routledge)
dc.relation.publisherversionhttp://dx.doi.org/10.1080/09638180220125553
dc.rights.accessRightsopen access
dc.subject.ecienciaEmpresa
dc.titleThe bank of the state and the state of the bank : annual accounts of the banco de España, 1872-94
dc.typeresearch article*
dc.type.reviewPeerReviewed
dspace.entity.typePublication
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