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

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Show simple item record Annisette, Marcia Macías Dorissa, Marta Pilar 2010-04-26T07:46:15Z 2010-04-26T07:46:15Z 2002-07
dc.identifier.bibliographicCitation European Accounting Review, 2002, v. 11, n. 2, pp.357-376
dc.identifier.issn 0963-8180
dc.description.abstract This 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.format.mimetype application/pdf
dc.language.iso eng
dc.publisher Taylor & Francis (Routledge)
dc.title The bank of the state and the state of the bank : annual accounts of the banco de España, 1872-94
dc.type article PeerReviewed
dc.description.status Publicado
dc.subject.eciencia Empresa
dc.identifier.doi 10.1080/09638180220125553
dc.rights.accessRights openAccess
dc.identifier.publicationfirstpage 357
dc.identifier.publicationissue 2
dc.identifier.publicationlastpage 376
dc.identifier.publicationtitle European Accounting Review
dc.identifier.publicationvolume 11
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