**Steps to reproduce:**
- Install Accounting
- On Accounting dashboard, click on "Import File" button of Bank journal
- Select a CSV file with bank statements
- On the left menu, select "No Separator" as "Thousands Separator"

**Issue:**
"Comma" is displayed as selected instead the first time.
The second time "No Separator" stays as selected.
However, the value sent when testing or importing is not the correct one.

**Cause:**
"No Separator" option should have an empty string as value.
However, during the generation of the "select" element, the value for the "option" element is evaluated with:
`opt.value or opt`
As `opt.value` is the empty string (evaluated to False), `opt` is used instead, even if it is an object, which is not correct.
The main issue is that the empty string is not handled as a valid value.

**Solution:**
Handle the empty string as an acceptable value.

opw-4325310




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Forward-Port-Of: odoo/odoo#192536