haku: @author Jones, S. / yhteensä: 29
viite: 5 / 29
| Tekijä: | Jones, S. |
| Otsikko: | A cross-sectional analysis of recommendations for company financial disclosure and auditing by nineteenth-century parliamentary witness |
| Lehti: | Accounting, Business and Financial History
1995 : SEP, VOL. 5:2, p. 159-186 |
| Asiasana: | COMPANIES FINANCE AUDITING |
| Kieli: | eng |
| Tiivistelmä: | Parker (1990) argues that nineteenth-century British legislators consciously differentiated between regulated industries on the one hand and commercial and industrial companies on the other when enacting relevant company accounting legislation. In drawing this distinction, Parker presents a challenging perspective for explaining the development of nineteenth-century companies legislation. Given the importance of the argument to a better understanding of the period, this study subjects Parker's "industry difference" hypothesis to further investigation and testing. |
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