'Company financial statements. An essay in businsss history, 1830-1950' in S Marriner (ed), Business and Businessmen. Studies in business, economic and accounting history

Topics:

  • Name Accounting: external issues inc audit, disclosure, etc

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Notes:

An early paper which 'attempts to demonstrate that, despite lack of adequate disclosure and the dubious nature of measurement procedures, a great deal of useful information can be gleaned from financial statements of past decades. The company examined for this purpose is a well known one - the Distillers Co Ltd'