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The supply of and demand for accounting information in an unregulated market: Examples from the lancashire cotton mills, 1855-1914

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  • Toms, J. S.

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  • Toms, J. S., 1998. "The supply of and demand for accounting information in an unregulated market: Examples from the lancashire cotton mills, 1855-1914," Accounting, Organizations and Society, Elsevier, vol. 23(2), pages 217-238, February.
    • Handle: RePEc:eee:aosoci:v:23:y:1998:i:2:p:217-238
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    1. Chapman, Sydney J., 1904. "The Lancashire Cotton Industry," History of Economic Thought Books, McMaster University Archive for the History of Economic Thought, number chapman1904.
    2. P. L. Payne, 1967. "The Emergence of the Large-scale Company in Great Britain, 1870-1914," Economic History Review, Economic History Society, vol. 20(3), pages 519-542, December.
    3. Merino, Barbara Dubis & Neimark, Marilyn Dale, 1982. "Disclosure regulation and public policy a sociohistorical reappraisal," Journal of Accounting and Public Policy, Elsevier, vol. 1(1), pages 33-57.
    4. Cooper, David J. & Sherer, Michael J., 1984. "The value of corporate accounting reports: Arguments for a political economy of accounting," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 207-232, October.
    5. Tinker, Anthony M. & Merino, Barbara D. & Neimark, Marilyn Dale, 1982. "The normative origins of positive theories: Ideology and accounting thought," Accounting, Organizations and Society, Elsevier, vol. 7(2), pages 167-200, April.
    6. Tinker, Anthony M., 1980. "Towards a political economy of accounting: An empirical illustration of the cambridge controversies," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 147-160, January.
    7. Leftwich, Richard, 1980. "Market failure fallacies and accounting information," Journal of Accounting and Economics, Elsevier, vol. 2(3), pages 193-211, December.
    8. Hakansson, Nh, 1981. "On The Policies Of Accounting Disclosure And Measurement - An Analysis Of Economic Incentives - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 48-49.
    9. Watts, Ross L & Zimmerman, Jerold L, 1983. "Agency Problems, Auditing, and the Theory of the Firm: Some Evidence," Journal of Law and Economics, University of Chicago Press, vol. 26(3), pages 613-633, October.
    10. Williams, Paul F., 1989. "The logic of positive accounting research," Accounting, Organizations and Society, Elsevier, vol. 14(5-6), pages 455-468, October.
    11. Hopwood, Anthony G., 1987. "The archeology of accounting systems," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 207-234, April.
    12. Verrecchia, Robert E., 1990. "Endogenous proprietary costs through firm interdependence," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 245-250, January.
    13. Thompson, R S & Wright, Mike & Robbie, Ken, 1992. "Management Equity Ownership, Debt and Performance: Some Evidence from UK Management Buyouts," Scottish Journal of Political Economy, Scottish Economic Society, vol. 39(4), pages 413-430, November.
    14. Hakansson, Nh, 1981. "On The Politics Of Accounting Disclosure And Measurement - An Analysis Of Economic Incentives," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 1-35.
    15. John L. Evans & Stephen H. Archer, 1968. "Diversification And The Reduction Of Dispersion: An Empirical Analysis," Journal of Finance, American Finance Association, vol. 23(5), pages 761-767, December.
    16. Bryer, R. A., 1993. "The late nineteenth-century revolution in financial reporting: Accounting for the rise of investor or managerial capitalism?," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 649-690.
    17. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    18. Bhide, Amar, 1993. "The hidden costs of stock market liquidity," Journal of Financial Economics, Elsevier, vol. 34(1), pages 31-51, August.
    19. Darrough, Masako N. & Stoughton, Neal M., 1990. "Financial disclosure policy in an entry game," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 219-243, January.
    20. Putterman, Louis, 1982. "Some behavioral perspectives on the dominance of hierarchical over democratic forms of enterprise," Journal of Economic Behavior & Organization, Elsevier, vol. 3(2-3), pages 139-160.
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    Cited by:

    1. Bryer, Alice Rose, 2014. "Participation in budgeting: A critical anthropological approach," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 511-530.
    2. Toms, Steven, 2005. "Financial control, managerial control and accountability: evidence from the British Cotton Industry, 1700-2000," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 627-653.
    3. Toms, J.S., 2010. "Calculating profit: A historical perspective on the development of capitalism," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 205-221, February.
    4. Valerio Antonelli & Raffaele D?Alessio & Emanuela Mattia Cafaro & Michele Bigoni, 2019. "The Pope and the Train: Financial Reporting Practices in the Railroad Companies of the Papal States (1846-1870)," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(2), pages 7-34.
    5. 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.
    6. Bryer, R. A., 2005. "A Marxist accounting history of the British industrial revolution: a review of evidence and suggestions for research," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 25-65, January.
    7. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    8. Sánchez-Ballesta, Juan Pedro & Lloréns, Mercedes Bernal, 2010. "Monitoring, reputation and accountability in issuing banks in mid-nineteenth-century Spain," Explorations in Economic History, Elsevier, vol. 47(4), pages 403-419, October.
    9. Toms, Steven & Fleischman, Richard K., 2015. "Accounting fundamentals and accounting change: Boulton & Watt and the Springfield Armory," Accounting, Organizations and Society, Elsevier, vol. 41(C), pages 1-20.

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