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| Author: | Edwards, J. Boyns, T. |
| Title: | Accounting practice and business finance: some case studies from the iron and coal industry 1865-1914 |
| Journal: | Journal of Business Finance and Accounting
1994 : DEC, VOL. 21:8, p. 1151-1178 |
| Index terms: | ACCOUNTING CASE STUDIES |
| Language: | eng |
| Abstract: | The use of secret reserves by British companies, both to manipulate the content of published reports and to influence investor perceptions of corporate progress during the late nineteenth and early twentieth century, has been an important focus of historical enquiry. By way of contrast, relatively little attention has been devoted to the possible exploitation of fixed asset accounting practices to achieve similar financial reporting objectives. It is the aim of the present paper to help to redress this imbalance. |
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