haku: @author Toms, J. S. / yhteensä: 1
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| Tekijä: | Toms, J. S. |
| Otsikko: | The supply and demand for accounting information in an unregulated market: Examples from the Lancashire cotton mills, 1855-1914 |
| Lehti: | Accounting, Organizations and Society
1998 : FEB, VOL. 23:2, p. 217-238 |
| Asiasana: | ACCOUNTING INFORMATION MARKETS UNITED KINGDOM TEXTILE INDUSTRY HISTORY |
| Kieli: | eng |
| Tiivistelmä: | The rise and fall of a system of unregulated voluntary financial disclosure are examined by reference to economic and social changes. Variations in disclosure are attributed to the social ownership of capital conditioned by redistributions of wealth occasioned by the trade cycle and the institutions of industrial relations. Conclusions suggest that voluntary disclosure is associated with democratic, participatory ownership structures. Conversely, secretive attitudes are fostered by the centralization of equity ownership around dominating interest groups and by institutionalized systems of collective bargaining. |
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