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The adjudication of accounting-based compensation contracts in the pre-1934 period 1934年以前以会计为基础的薪酬合同的裁决
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209400000055
Patti A. Mills
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引用次数: 1
Notes on early LSE accounts 关于伦敦经济学院早期账目的说明
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209600000052
H. Edey
{"title":"Notes on early LSE accounts","authors":"H. Edey","doi":"10.1080/09585209600000052","DOIUrl":"https://doi.org/10.1080/09585209600000052","url":null,"abstract":"Features of the London School of Economics annual accounts from 1895 to 1913, a period covering the School's foundation as a trust, its later incorporation as a limited company and its attainment of the position of a well-established college of the University of London.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121106270","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
A review of recent Spanishpublications in accounting, business and financial history 最近西班牙在会计、商业和金融史方面的出版物综述
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209500000041
Esteban Hernández-Esteve
{"title":"A review of recent Spanishpublications in accounting, business and financial history","authors":"Esteban Hernández-Esteve","doi":"10.1080/09585209500000041","DOIUrl":"https://doi.org/10.1080/09585209500000041","url":null,"abstract":"","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116103714","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 33
The evolution of financial reporting in Japan: a shame culture perspective 日本财务报告的演变:羞耻感文化视角
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209100000038
Terence Cooke
{"title":"The evolution of financial reporting in Japan: a shame culture perspective","authors":"Terence Cooke","doi":"10.1080/09585209100000038","DOIUrl":"https://doi.org/10.1080/09585209100000038","url":null,"abstract":"This paper discusses the evolution of financial reporting in Japan from approximately 1850 to date and considers whether developments have been influenced by its shame culture. Double-entry bookkeeping developed, in part, as a result of the political, economic and social changes introduced in the early Meiji period. Of great significance was the development of the limited liability company, a form of business organization advocated by government with considerable alacrity which was not recognized in law until the 1899 Commercial Code. A major change in the financial reporting environment occurred after the Second World War as a result of the democratization programme introduced by the Allied Forces, mainly the US. While the regulatory framework imposed upon Japan has been modified somewhat, the nucleus remains intact.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127280936","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 26
The nature of a Bristol accountancy practice during the 1820s: some comments 19世纪20年代布里斯托尔会计实践的性质:一些评论
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209300000043
S. Cornwell
{"title":"The nature of a Bristol accountancy practice during the 1820s: some comments","authors":"S. Cornwell","doi":"10.1080/09585209300000043","DOIUrl":"https://doi.org/10.1080/09585209300000043","url":null,"abstract":"","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"218 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122398076","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 15
Immutable principles of sound financial management 健全财务管理的永恒原则
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209200000028
Lord Benson Gbe
{"title":"Immutable principles of sound financial management","authors":"Lord Benson Gbe","doi":"10.1080/09585209200000028","DOIUrl":"https://doi.org/10.1080/09585209200000028","url":null,"abstract":"","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124130849","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Distributable profit in nineteenth-century British regulated industries 19世纪英国监管行业的可分配利润
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209300000044
Richard Morris
{"title":"Distributable profit in nineteenth-century British regulated industries","authors":"Richard Morris","doi":"10.1080/09585209300000044","DOIUrl":"https://doi.org/10.1080/09585209300000044","url":null,"abstract":"In a recent paper, Parker (1990) proposed that corporate financial reporting and auditing regulation in major nineteenth-century British industries was associated with concerns about monopoly powers, privileges granted by the State and financial and physical safety. This paper examines whether these factors can explain variation in the use of distributable profit for regulating dividends in special legislation and private acts of Parliament in four of the nineteenth-century industries covered by Parker, namely banking, railways, gas and insurance. It is argued that the use of dividend restrictions based on distributable profit was associated with concerns about monopoly power in these industries, but was not associated with issues of privilege or safety. Other explanations, including agency theory, are considered and rejected.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"77 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128079263","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 15
‘No substitute for hard cash?': an analysis of returns on investment in the Royal Mail Steam Packet Company, 1903–29 没有现金的替代品吗?: 1903-29年皇家邮政蒸汽邮包公司的投资回报分析
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209100000041
A. Arnold
{"title":"‘No substitute for hard cash?': an analysis of returns on investment in the Royal Mail Steam Packet Company, 1903–29","authors":"A. Arnold","doi":"10.1080/09585209100000041","DOIUrl":"https://doi.org/10.1080/09585209100000041","url":null,"abstract":"This paper examines the effects of the Royal Mail Company's policies, while Lord Kylsant was chairman, on the returns to those who supplied finance to the company, using measures based upon cash flows and market values. The analysis identifies investment decisions in the period immediately after the First World War, taxation refunds and the differing patterns of return on internally and externally held assets as important influences on the wholly inadequate returns on investment in the Royal Mail Company during the period 1903–29.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128086603","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Do accountants matter? The role of accounting in economic development 会计师重要吗?会计在经济发展中的作用
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209100000028
T. Boyns, J. Edwards
{"title":"Do accountants matter? The role of accounting in economic development","authors":"T. Boyns, J. Edwards","doi":"10.1080/09585209100000028","DOIUrl":"https://doi.org/10.1080/09585209100000028","url":null,"abstract":"This paper focuses on the general lack of inter-disciplinary work in the fields of accounting, business and financial history. Particular attention is given to the role that accountants and accounting practices have, through the generation of information used by businesses and the capital market, in the development of an economy. Using the British experience since the middle of the eighteenth century as the basis for the analysis, relevant past research is surveyed, its weaknesses highlighted and areas where future research is considered vital are indicated.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124404117","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 11
An historical example of discounting in an early eighteenth-century Chinese financial scheme 这是18世纪早期中国金融计划中贴现的历史例子
Accounting, Business and Financial History Pub Date : 1900-01-01 DOI: 10.1080/09585209600000039
A. R. James, E. Michael, D. Julie
{"title":"An historical example of discounting in an early eighteenth-century Chinese financial scheme","authors":"A. R. James, E. Michael, D. Julie","doi":"10.1080/09585209600000039","DOIUrl":"https://doi.org/10.1080/09585209600000039","url":null,"abstract":"We describe an early eighteenth-century Chinese financial co-operative scheme in which seven participants created a mutual fund for a six-year period. The scheme is analysed in terms of contemporary discounted cash-flow models and estimates of the financial and business risks to the participants are made. The relatively simple scheme devised appears to have accommodated ‘discount rates’ and interest rates appropriate to the prevailing economic and investment climate. From the nature of the payment schedule, it is apparent that the participants recognized the time value of money and the concept of risk. The case draws from the disciplines of accounting, finance, history and theology.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130482749","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 7
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