What question did this study set out to answer?

To quantitatively analyze the impact of inflation on French enterprises and assess the validity of opposing hypotheses regarding its effects on profits and working capital.

March 18, 2026The Accounting Review

French Enterprise Under Inflation: A Balance Sheet Analysis.

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Authors

MWMax J. WassermanUniversidad Nacional Autónoma de México

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Implication

Quantitative analysis investigates the financial effects of inflation on French enterprises from 1919 to 1926, indicating significant insights into business dynamics.

Key Points

To quantitatively analyze the impact of inflation on French enterprises and assess the validity of opposing hypotheses regarding its effects on profits and working capital.
Analyzed financial data from French enterprises between 1919-1926
Examined accounting practices in relation to inflation
Compared the effects of inflation on working capital and profits
Determined that inflation adversely affects the working capital of enterprises
Found discrepancies in profit calculations during inflationary periods
Highlighted the influence of external factors like tariffs and industrial techniques on financial positions

Cite This Study

Max J. Wasserman (1934) studied this question.

synapsesocial.com/papers/69ba43f74e9516ffd37a5be3 https://doi.org/10.2308/tar-7066159

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Implication

Quantitative analysis investigates the financial effects of inflation on French enterprises from 1919 to 1926, indicating significant insights into business dynamics.

French Enterprise Under Inflation: A Balance Sheet Analysis.

Discussion

Member takes

Implication

Key Points

Cite This Study

French Enterprise Under Inflation: A Balance Sheet Analysis.

Discussion

Member takes

Implication

Key Points

Cite This Study

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