'Publishing your private affairs to the world': corporate financial disclosures in the UK 1900-24

A.J. Tony Arnold

60 citations0/0 files storedAccounting Business & Financial History

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Financial Reporting and XBRL

Abstract

The main intention of this paper is to consider the disclosure practices of quoted UK companies during an important period of change in financial accounting practice, the first quarter of the twentieth century. The paper focuses in particular on levels of disclosure, as indicated by the volume of information provided, and on more qualitative aspects of disclosure practice. Our knowledge of the patterns of disclosure practices over time is deficient, despite the work of a number of accounting historians, and is based upon a limited amount of primary evidence. The paper reviews current perspectives on the corporate financial disclosures of the period, provides new evidence on disclosure practices in the form of an analysis and comparison of the published and internal records of thirty quoted companies operating in four major industrial sectors in the UK during the period 1900-24 and draws some conclusions.

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References

1990Scale and Scope 1990A History of Financial Accounting.1974Takeover Bids in Britain Before 1950: An Exercise in Business ‘Pre-History’1962Studies in accounting theory 1966The Origin and Evolution of Nineteenth-Century Asset Accounting 1982The evolution of corporate financial reporting

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2002Merchants to Multinationals 1998Merchants as Business Groups: British Trading Companies in Asia before 1945 1999Profitability and capital accumulation in British industry during the transwar period, 1913–1924 2000Was the Companies Act 1947 a response to a national crisis?2015International taxation and corporate strategy: evidence from British overseas business, circa 1900–1965 2005Mobilising accounting in the radical media during the First World War and its aftermath: The case of Forward in the context of Red Clydeside 2002Corporate financial disclosures in the UK, 1920–50: the effects of legislative change and managerial discretion

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