Fact and Theory in Accounting History: Presentmindedness and Capital Market Research
Author
Abstract
Suggested Citation
DOI: 10.1111/j.1911-3846.1994.tb00408.x
Download full text from publisher
References listed on IDEAS
- Carosso, Vincent P., 1973. "The Wall Street Money Trust from Pujo through Medina," Business History Review, Cambridge University Press, vol. 47(4), pages 421-437, January.
- Hawkins, David F., 1963. "The Development of Modern Financial Reporting Practices among American Manufacturing Corporations," Business History Review, Cambridge University Press, vol. 37(3), pages 135-168, October.
- Navin, Thomas R. & Sears, Marian V., 1955. "The Rise of a Market for Industrial Securities, 1887-1902," Business History Review, Cambridge University Press, vol. 29(2), pages 105-138, June.
- Sivakumar, Kn & Waymire, G, 1993. "The Information-Content Of Earnings In A Discretionary Reporting Environment - Evidence From Nyse Industrials, 1905-10," Journal of Accounting Research, Wiley Blackwell, vol. 31(1), pages 62-91.
- Smiley, Gene, 1981. "The Expansion of the New York Securities Market at the Turn of the Century," Business History Review, Cambridge University Press, vol. 55(1), pages 75-85, April.
- Benston, George J, 1973. "Required Disclosure and the Stock Market: An Evaluation of the Securities Exchange Act of 1934," American Economic Review, American Economic Association, vol. 63(1), pages 132-155, March.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Lee Parker, 2004. "'Presenting' the past: perspectives on time for accounting and management history," Accounting History Review, Taylor & Francis Journals, vol. 14(1), pages 1-27.
- Carmona, Salvador & Ezzamel, Mahmoud & Gutiérrez, Fernando, 2004. "Accounting History Research:Traditional and New Accounting History Perspectives," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 1, pages 24-53, December.
- Bricker, Robert & Chandar, Nandini, 2000. "Where Berle and Means went wrong: a reassessment of capital market agency and financial reporting," Accounting, Organizations and Society, Elsevier, vol. 25(6), pages 529-554, August.
- Dale L. Flesher & Gary John Previts & Andrew D. Sharp, 2020. "Accounting Discoveries from Archival Research: The Mobile and Ohio, an Antebellum Southern Railroad," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 140-163, March.
- Daniel Tschopp & Ronald Huefner, 2015. "Comparing the Evolution of CSR Reporting to that of Financial Reporting," Journal of Business Ethics, Springer, vol. 127(3), pages 565-577, March.
- Archambault, Jeffrey J. & Archambault, Marie E., 2003. "A multinational test of determinants of corporate disclosure," The International Journal of Accounting, Elsevier, vol. 38(2), pages 173-194.
- Daniel Tschopp & Michael Nastanski, 2014. "The Harmonization and Convergence of Corporate Social Responsibility Reporting Standards," Journal of Business Ethics, Springer, vol. 125(1), pages 147-162, November.
- Tahat, Yasean A. & Alhadab, Mohammad, 2017. "Have accounting numbers lost their value relevance during the recent financial credit crisis?," The Quarterly Review of Economics and Finance, Elsevier, vol. 66(C), pages 182-191.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Oliver Binz & John R. Graham, 2022. "The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 1934," Journal of Accounting Research, Wiley Blackwell, vol. 60(4), pages 1379-1418, September.
- Kumar Sivakumar & Gregory Waymire, 1994. "Voluntary Interim Disclosure by Early 20th Century NYSE Industrials," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 673-698, March.
- Bruce G. Carruthers & Naomi R. Lamoreaux, 2016. "Regulatory Races: The Effects of Jurisdictional Competition on Regulatory Standards," Journal of Economic Literature, American Economic Association, vol. 54(1), pages 52-97, March.
- Howard Bodenhorn, 2016.
"Two Centuries of Finance and Growth in the United States, 1790-1980,"
Working Papers
id:11352, eSocialSciences.
- Howard Bodenhorn, 2016. "Two Centuries of Finance and Growth in the United States, 1790-1980," NBER Working Papers 22652, National Bureau of Economic Research, Inc.
- Tim Jenkinson & Tarun Ramadorai, 2013. "Does One Size Fit All? The Consequences of Switching Markets with Different Regulatory Standards," European Financial Management, European Financial Management Association, vol. 19(5), pages 852-886, November.
- Breuer, Matthias, 2017. "How Does Financial-Reporting Regulation Affect Market-Wide Resource Allocation?," Working Papers 270, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
- Battalio, Robert & Hatch, Brian & Loughran, Tim, 2011. "Who benefited from the disclosure mandates of the 1964 Securities Acts Amendments?," Journal of Corporate Finance, Elsevier, vol. 17(4), pages 1047-1063, September.
- Becht, Marco & Bolton, Patrick & Roell, Ailsa, 2003.
"Corporate governance and control,"
Handbook of the Economics of Finance, in: G.M. Constantinides & M. Harris & R. M. Stulz (ed.), Handbook of the Economics of Finance, edition 1, volume 1, chapter 1, pages 1-109,
Elsevier.
- Patrick Bolton & Marco Becht & Alisa Röell, 2002. "Corporate Governance and Control," NBER Working Papers 9371, National Bureau of Economic Research, Inc.
- Marco Becht & Patrick Bolton & Ailsa Roell, 2003. "Corporate governance and control," ULB Institutional Repository 2013/13330, ULB -- Universite Libre de Bruxelles.
- Djankov, Simeon & La Porta, Rafael & Lopez-de-Silanes, Florencio & Shleifer, Andrei, 2008.
"The law and economics of self-dealing,"
Journal of Financial Economics, Elsevier, vol. 88(3), pages 430-465, June.
- Simeon Djankov & Rafael LaPorta & Florencio Lopez-de-Silanes & Andrei Shleifer, 2005. "The Law and Economics of Self-Dealing," NBER Working Papers 11883, National Bureau of Economic Research, Inc.
- Lopez-de-Silanes, Florencio & Djankov, Simeon & La Porta, Rafael & Shleifer, Andrei, 2008. "The Law and Economics of Self-dealing," Scholarly Articles 2907526, Harvard University Department of Economics.
- Jayanti, S. V. & Whyte, Ann Marie & Quang Do, A., 1996. "Bank failures and contagion effects: Evidence from Britain and Canada," Journal of Economics and Business, Elsevier, vol. 48(2), pages 103-116, May.
- J. Toms, 2001. "Information content of earnings in an unregulated market: the co-operative cotton mills of Lancashire, 1880–1900," Accounting and Business Research, Taylor & Francis Journals, vol. 31(3), pages 175-190.
- Ray Ball, 2009. "Market and Political/Regulatory Perspectives on the Recent Accounting Scandals," Journal of Accounting Research, Wiley Blackwell, vol. 47(2), pages 277-323, May.
- repec:spo:wpmain:info:hdl:2441/5vh7udhojr93npqcg7j64df9d4 is not listed on IDEAS
- Richard W. Kopcke, 1991. "The capitalization and portfolio risk of insurance companies," Working Papers 91-3, Federal Reserve Bank of Boston.
- Harold Mulherin, J., 2007. "Measuring the costs and benefits of regulation: Conceptual issues in securities markets," Journal of Corporate Finance, Elsevier, vol. 13(2-3), pages 421-437, June.
- Larcker, David F. & Ormazabal, Gaizka & Taylor, Daniel J., 2011. "The market reaction to corporate governance regulation," Journal of Financial Economics, Elsevier, vol. 101(2), pages 431-448, August.
- Le, Trinh Hue & Oliver, Barry & Tan, Kelvin Jui Keng, 2022. "Nowhere to hide: Response of corporate restructuring activities to mandatory segment disclosure," Journal of Corporate Finance, Elsevier, vol. 76(C).
- Penas, M.F. & Tumer-Alkan, G., 2008.
"Bank Disclosure and Market Assessment of Financial Fragility : Evidence from Banks' Equity Prices,"
Discussion Paper
2008-013, Tilburg University, Tilburg Law and Economic Center.
- Penas, M.F. & Tumer-Alkan, G., 2008. "Bank Disclosure and Market Assessment of Financial Fragility : Evidence from Banks' Equity Prices," Other publications TiSEM ad3bd9c3-43f2-4835-b34a-2, Tilburg University, School of Economics and Management.
- Cattaneo, Mattia & Meoli, Michele & Vismara, Silvio, 2015. "Financial regulation and IPOs: Evidence from the history of the Italian stock market," Journal of Corporate Finance, Elsevier, vol. 31(C), pages 116-131.
- Kothari, S.P. & Ramanna, Karthik & Skinner, Douglas J., 2010. "Implications for GAAP from an analysis of positive research in accounting," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 246-286, December.
- Yoon, Hyungwook & Zo, Hangjung & Ciganek, Andrew P., 2011. "Does XBRL adoption reduce information asymmetry?," Journal of Business Research, Elsevier, vol. 64(2), pages 157-163, February.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:coacre:v:10:y:1994:i:2:p:625-641. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1111/(ISSN)1911-3846 .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.