search query: @author Church, R. / total: 8
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| Author: | Church, R. Baldwin, T. Berry, B. |
| Title: | Accounting for profitability at the Consett Iron Company before 1914: measurement, sources, and uses |
| Journal: | Economic History Review
1994 : NOV, VOL. 47:4, p. 703-724 |
| Index terms: | PROFITABILITY MEASUREMENT STEEL INDUSTRY |
| Language: | eng |
| Abstract: | In 1914 Consett Iron was one of Britain's largest producers of coal, iron, and steel, and regarded both by contemporaries and since then by historians, as one of the most profitable British companies. By applying the principles and methods of modern accounting practice, a reconstruction of the firm's accounts justifies a downward revision of profits. This prompts the conclusion that measured against principal investors' expectations the company's profitability was no more than satisfactory. |
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