* 1934: Malcolm Wheeler-Nicholson founded National Allied Publications, which published the first issue of New Fun Comics, later renamed More Fun Comics. This is considered the earliest iteration of what would become DC Comics.
* 1937: National Allied Publications becomes National Comics Publications, Inc.
* 1940s: National Comics Publications acquires other publishers, including Detective Comics, Inc., the publisher of *Detective Comics* which featured Batman's debut.
* 1967: National Comics Publications adopts the name DC Comics to avoid confusion with National Periodical Publications, a rival company.
So, while Malcolm Wheeler-Nicholson is considered the founder of the company that eventually became DC Comics, it's a complex history with contributions from many individuals and companies over time.