Index
Kevin Christopher Carduff
(Case Western Reserve University, USA)
ISBN: 978-1-80382-762-9, eISBN: 978-1-80382-761-2
ISSN: 1479-3504
Publication date: 28 October 2022
This content is currently only available as a PDF
Citation
Carduff, K.C. (2022), "Index", Previts, G.J. (Ed.) Corporate Reporting: From Stewardship to Contract, the Annual Reports of the United States Steel Corporation 1902–2006 (Studies in the Development of Accounting Thought, Vol. 26), Emerald Publishing Limited, Leeds, pp. 97-102. https://doi.org/10.1108/S1479-350420220000026006
Publisher
:Emerald Publishing Limited
Copyright © 2022 Gary J. Previts
INDEX
Abbott, P
, 19
Abrahamson, Eric
, 21
Accelerated depreciation
, 48, 50
Accounting Bible
, 6
Accounting principles
, 6, 29, 50
Accounting Procedure Committee 51
Activity
, 9–10, 15, 17, 20, 23, 28, 38, 45, 47, 53, 65, 67, 74, 91
Adam Smith
, 6
Al-Kazemi, Saad
, 75
Allen, David
, 2, 4, 6, 15, 61
American Association of Public Accountants
, 7
American Institute of Accountants (AIA)
, 6
American Institute of Certified Public Accountants (AICPA)
, 7–8, 21
American Steel and Wire
, 4
Annual Replacement Index
, 26
Annual reports
, 1–3, 5, 7–11, 13, 15, 17, 20–26, 29, 31, 33–35, 37–38, 42–43, 45–47, 50, 52–56, 58–59, 61–66, 68–70, 72–74, 79, 81–84, 87–88, 90–92
Anti-trust
, 16
APB Statement
, 4, 29
Apelt, Brian
, 15, 39, 41, 45, 55, 84–85, 88
Archambault, Jeffrey and Marie
, 24
Assets
, 3–4, 20, 26, 30, 35, 38, 40, 50–51, 64, 68, 70, 85
Audit report
, 39
Auditing standards
, 6
Average common shares
, 90
Balance sheet
, 4, 6–7, 14, 24, 28–30, 37–38, 40, 44, 51, 85, 87, 91
Balance Sheet Audits
, 6
Baltimore and Ohio Railroad (B&O)
, 9, 22
Bankrupt
, 3, 17
Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises
, 29
Bedford, Norton
, 18, 28, 31
Berelson, Bernard
, 8, 18
Berle and Means
, 6–7
Best practices
, 5, 8, 11, 20, 23, 46
Blough, Roger
, 45
Board of Directors
, 6, 10, 29, 36, 42, 45, 47, 58
Boilerplate
, 58
Book value
, 4, 26–27
Bricker, Robert
, 8, 21–22, 34, 65
Brown, Richard
, 21
Business Reporting Research Project
, 22
Byrne, Barbara
, 75
Capital expenditures
, 37–38
Capital market research
, 8
Capital sourcing
, 7
Capital structure
, 7, 38–39, 82
Capitalization
, 1, 3–4, 16, 25, 54, 84
Carnegie, Andrew
, 4, 39, 84
Cash flow statement
, 36, 48–49, 92
CEO
, 14, 17, 22, 72, 76–77
Certainty
, 10, 23, 65, 74
CFO
, 29, 72, 76–77
Chairman of the Board
, 36, 42, 45, 58
Chairman’s letter
, 1, 23, 37, 39, 46–47, 52, 56, 65–67, 72–74, 79, 88
Charts
, 5, 20, 38, 42–43, 46–47, 52–53, 55–56, 58, 62, 64–65, 74, 83, 85, 87–88
Chatfield, Michael
, 9
Chernow, Ron
, 16, 67–68
Claire, Richard
, 1, 9, 25–26, 28, 31, 33, 35, 44, 50–51, 61, 67
Collective bargain
, 44
Commercial and Financial Chronicle
, 3, 21
Common stock
, 4, 7, 26, 49, 56, 59, 68–69, 78, 88
Commonality
, 10, 23, 65, 74
Communication theory
, 18, 31
Comparable
, 8, 38
Comparative Fit Index
, 74
Compliance
, 7, 43, 59, 89
Concentration of ownership
, 67–68
Conceptual Framework
, 30
Conglomerate
, 4, 14, 54–55, 57, 89
Conservatism
, 24
Consistent
, 8, 27, 39, 50, 56, 58, 66, 82, 85, 87–88
Consolidated financial statements
, 1, 15
Consultants
, 43–45
Content analysis
, 1–3, 8–11, 13, 17–21, 23–25, 27–28, 31, 33–37, 39, 41, 43, 45, 47, 49, 51, 53, 55, 57, 59, 61–63, 65–66, 73–74, 78–79, 81, 91
Contract model
, 30, 89–90
Contract reporting
, 90
Corey, Lewis
, 16
Corporate reporting
, 1–4, 6, 8, 10, 13–14, 16–18, 20, 22, 24–26, 28, 30, 33–34, 36, 38, 40–42, 44, 46, 48, 50, 52, 54–56, 58–59, 61–62, 64, 66, 68–70, 72–74, 76, 78, 81–82, 84, 86, 88–92
Corporate reports
, 4–6, 8, 10, 19, 26, 46–47
Corporation Finance
, 25
Corry, Richard
, 55
Cotter, Arundel
, 14, 17
Creditors
, 6
Data reliability
, 18
Debt to assets
, 70
DeCoster, Don
, 41
Delhi Gas Pipeline Corporation
, 92
DeMond, C. W.
, 6, 15
Dependent variable
, 2, 62, 64–65
Depreciation
, 5–6, 20, 26, 37–38, 40, 48, 50–51
Depression
, 25, 35, 42–43, 45, 47, 58, 69–70, 85–87
Descriptive Statistics
, 34, 36, 38, 42–43, 46, 52, 55, 58, 73
Dickinson, Arthur Lowes
, 1, 5–7, 14–15, 39, 41
DICTION
, 2, 9–10, 23–24, 27, 61, 65–66, 73–74, 92
Direct method cash flow
, 48–49, 92
Disclosure
, 1–2, 8–11, 13, 15, 20–25, 27, 31, 33–36, 39, 41, 50, 54–55, 58–59, 61–62, 64–67, 72–74, 78–79, 82–85, 89–92
Discretionary disclosures
, 1–2
Display
, 1–2, 10, 33, 38, 58, 62, 64, 68–70, 72–75, 78–79, 82, 84–89, 91
Dividends 3–4
, 20, 48–49, 87–88
Double taxation
, 48–49
DuPont
, 38
Earning potential
, 27, 40, 51
Earning power
, 3–4, 7, 39, 85
Earnings per share
, 26
Earnings potential
, 38, 51
Economies of scale
, 4, 16
EDGAR
, 9
Edwards, J. R.
, 2, 62
Englander, Ernest
, 6, 30, 82–83
Entity Theory
, 28
Environmental costs
, 54
Evolution Years
, 35, 52, 54, 56, 59, 66, 87
External financial reporting
, 3
Fairless, Benjamin
, 45
Federal government
, 3, 16, 26, 35, 47, 50–51, 58, 87
Federal Reserve
, 6
Federal Trade Commission
, 6
Fiduciary
, 6–7, 30, 82
Finance Committee
, 5, 29, 40, 42, 45, 47, 58, 72
Financial analysts
, 44–47, 50
Financial Executives Research Foundation
, 22, 34
Financial Highlights
, 46
Financial performance
, 2, 7, 10, 22, 29, 39, 48, 53, 55, 57–58, 64, 84–85, 88–89
Financial Policy in a Changing Economy
, 29
Financial reporting
, 1, 3, 5–8, 11, 13, 15, 20–24, 26, 28–31, 36, 41–42, 45, 52, 54–55, 57, 59, 61, 81, 86, 88–92
Financial statements
, 1, 6, 9, 14–15, 21–22, 25, 28–29, 37–38, 40, 46–47, 51, 53, 56, 62, 81–83, 85, 91
Finney, Harry
, 41
Fisher, Douglas
, 15
Fixed asset
, 7
Flesher, Dale
, 24
Fogarty, Tim
, 2, 9, 22, 24, 34, 66, 73
Ford, Bacon & Davis
, 44
Foreign aid
, 49
Form 10-K
, 36, 53, 55–56, 59, 82
Free trade
, 49
Fund Theory
, 28
Future earnings
, 4
GAAP
, 22–23
Gary, Elbert
, 1, 4, 13–16, 33, 35–39, 41–42, 44–45, 47, 51, 57–58, 61, 81, 83–87
Gary Rules
, 41, 85
Gary Years
, 35–36, 38, 41, 58, 84, 86
General Motors
, 20, 38
Goldsmith, Raymond
, 68
Goodness-of-fit
, 74–75, 78
Goodwill
, 6, 14
Gordon, Robert
, 3
Grady, Paul
, 28–29, 51
Graphical images
, 34, 38, 42–43, 45–46, 52, 55, 65, 89
Graphics
, 2, 34–35, 43, 47, 52–55, 58, 64, 66, 86, 88
Hartman, William
, 89
Hawkins, David
, 20
Hershberger, Scott
, 75
Historical cost
, 4–5, 26
Historical events
, 72
Holmes (nee Reed), Sarah
, 1, 61
Holsti, Ole
, 18
Horngren, Charles
, 44–47, 50
Hutajulu, Sabam
, 2, 9, 24, 62, 72–73
Hyland, Ken
, 22
Hypotheses
, 11, 31, 59, 61–62, 67–70, 72–74, 78, 81
Icahn, Carl
, 55, 88
Ideology
, 2–3, 5–8, 13, 26, 28, 30–31, 59, 82–84, 86, 91–92
Illinois Central Railroad
, 24
Income smoothing
, 24
Income statement
, 7, 24, 29, 38, 40, 44, 51, 64, 85, 87
Income taxes
, 48
Independent Auditor’s Report
, 47, 50, 56
Independent variable
, 67–70, 72
Indexicals
, 19, 31
Individual investors
, 7–8, 68, 85, 88
Industrial policy
, 48
Inflation
, 5, 48–50
Information needs
, 7, 90
Inglis, John
, 5, 51
Institutional investors
, 7, 53–54, 56–57, 68, 88–89
Institutional ownership
, 43, 46, 52, 55–56, 58–59, 73, 78–79, 88
Institutional-Entity Approach
, 28
International competition
, 49
Inventories
, 37–38, 50
Inventory
, 5, 40, 50, 62
Investigation
, 16, 24, 44, 83
Investment tax credit
, 92
Investor horizons
, 90
Investors
, 6–9, 22, 24, 26–28, 47, 49, 53–57, 68, 85, 88–90
Invisible hand
, 6
Iron Age
, 3
Jenkins Committee
, 8, 21–23
Johns-Manville
, 45
Jones, Thomas
, 9, 27, 72
Journal of Accountancy
, 6, 21
Journal of Accounting Research
, 30
Kaufman, Allen
, 6, 30, 82–83
Knox, Philander
, 39
Krippendorff, Klaus
, 18, 31
Labor
, 15–17, 19, 23, 35, 44–45, 47–49, 51–52, 58, 87
Labor costs
, 48–49, 51–52
Labor Unions
, 35, 47, 51, 58, 87
Last-in, first-out
, 5, 50
Letter to the shareholders
, 21, 27, 37, 39
Leverage
, 2, 67, 69–70, 72–73
Liabilities
, 3, 37, 91
LIFO
, 50
Liquidity
, 7
Longitudinal
, 1–2, 13, 25, 61–62, 78, 91
Lough, William
, 4, 25
LTV Steel Corporation
, 17
Management
, 2, 4–7, 9–10, 14–15, 17, 20–22, 24–30, 34–35, 43–45, 47–48, 50, 53, 56–58, 65–67, 69–70, 72–73, 79, 82, 84–86, 88–90
Management’s Discussion & Analysis
, 9, 27, 35, 56
Management’s reports
, 2
Managerial ideology
, 2–3, 5–8, 13, 28, 30–31, 59, 82, 84, 86, 91–92
Mandated reporting
, 59
Marathon Oil
, 53, 58
Marcoulides, George
, 75
May, George O.
, 1, 16
McCraw, Thomas
, 2, 4, 6, 15, 61
MD&A
, 9, 27, 36, 52–54, 74, 88–89
Means
, 6–7, 61, 82, 91
Metadiscourse
, 22
Methodology
, 2, 8–9, 13, 17–19, 21, 27, 34, 61, 67, 73, 79
Monopoly
, 85
Morgan, J. P.
, 3–4, 7, 14–17, 39, 41–43, 68, 85
Murphy, George
, 2, 20, 62
NAM
, 5, 8, 20, 45–47, 51, 57–59, 65, 86–87
National Association of Manufacturers (NAM)
, 5, 20, 45, 86
National Biscuit Company
, 38
Neimark, Marilyn
, 20–21
Net Asset Ratio
, 26
New York Stock Exchange
, 28
Nikolychuck, L.
, 19
Non-financial information
, 21, 64–66
Notes to the financial statements
, 46–47, 53
O’Connell, Vincent
, 30
Olds, Irving
, 45
Optimism
, 10, 23, 65, 74
Orientation postulate
, 7, 28–29, 31, 87
Overpaying
, 4
Paton, William
, 28
Patton, Thomas
, 17
Payroll
, 5, 37, 44
Pension plan
, 8
Photographs
, 35, 38, 42, 45–47, 53, 56, 59, 65, 79, 87, 89
Positive accounting
, 8
Pot of Gold Fallacy
, 92
Preferred stock
, 7, 37
Present-mindedness
, 21, 36, 83, 91
President’s Letter
, 10, 13, 20, 38, 43, 52–53, 57–59, 65, 85–87
President’s/Chairman’s letter
, 1, 47, 56, 67, 74, 88
Previts, Gary
, 1, 8–9, 13, 21–22, 24, 33–34, 61, 65, 81
Price controls
, 48, 51
Price Waterhouse
, 5–6, 14, 39, 50
Principles and Practices of Bookkeeping
, 9
Productivity
, 15, 17, 38, 40, 52, 62
Professional management
, 6, 30
Profit margin
, 68
Profit (s)
, 1, 4, 14, 16, 20, 25, 37, 39–41, 48–49, 68–70, 75, 78, 87
Profitability
, 25, 67–70, 73
Proprietary
, 6–7, 9, 28–29, 45, 61, 89–90
ProQuest
, 10, 92
Prospectus
, 25, 43
Protectionist
, 49
Public policy
, 51, 58
Public relations
, 14, 17, 35–36, 52, 55, 58
Quarterly reporting
, 6
Railroad (s)
, 3–4, 9, 22, 24, 37–39, 46
Rationalization
, 4, 44
Readability
, 2, 9, 19, 73
Real earnings
, 48
Realism
, 10, 23, 65, 74
Reinvesting
, 49
Reorganizations
, 4
Replacement cost
, 3–5, 26, 50
Republic Steel
, 17
Residual Equity Approach
, 28
Return on assets
, 68
Roderick, David
, 88
Roosevelt, Theodore
, 16, 39
Root Mean Square Error of Approximation
, 74
Roseberry
, 19
Rosen, L.
, 41
Rosengren, Karl Erik
, 18
Samson, William
, 9, 22, 24
Schwab, Charles
, 4, 14, 16, 25, 41
Scientific American
, 4, 15
Scobie, John
, 6
Securities Act
, 20
Securities and Exchange Commission (SEC)
, 9, 22–23, 36, 43, 53, 55–56, 59, 82, 88–89
Segment information
, 53–54
Segments
, 52, 54, 91
Shareholders
, 2–3, 6–7, 21, 27, 29, 36–39, 41–42, 48–50, 52, 57–59, 64, 68, 70, 81–82, 84–91
Sherwin Williams
, 38
Sivakumar, Kumar
, 21, 24
Smith, Malcolm
, 23, 29
Social responsibility
, 25, 30, 48
Sources of capital
, 82
Stakeholders
, 5, 20, 29, 85
Standard Oil
, 38
Stanley Commission
, 16
Statement of change in (consolidated) financial position
, 53
Statement of working capital
, 38, 40, 85
Staubus, George
, 3–4, 16, 28
Steel prices
, 54
Stewardship
, 1, 5, 7, 13, 26, 28–30, 33, 41–42, 45, 50–51, 54, 57, 61, 81–82, 84–86, 89–90
Stock
, 3–4, 6–7, 14, 16, 20–21, 23, 25–28, 37, 39–40, 43, 46, 49, 55–59, 68–69, 78–79, 87–89
Stock promotion
, 25
Structured equation modeling
, 61
Summary of Financial Operations
, 37, 40–41, 53
Sydserff, Robin
, 2, 9, 19, 66, 73
Taffler, Richard
, 23
Tangible assets
, 3
Tarbell, Ida
, 15–16
Taxes
, 5, 46–48, 51, 91–92
Taylor, Myron
, 42–45, 58, 70, 85–86
Texture index
, 9, 19
The Accounting Review
, 30
Times interest earned
, 70
Tone
, 1–2, 10, 13, 23, 27, 33, 62, 65–70, 72–75, 78–79, 82, 84–89, 91–92
Transition Years
, 35, 42–43, 45, 58, 85
Transitivity index
, 2, 9, 23, 73
Trust
, 16, 39, 82, 84–85
Trustee
, 6
Tucker Lewis Index
, 74
Tyson, Robert
, 35, 45–52, 54, 58, 66, 69, 83, 86–88
Understandability
, 51
Understandable
, 45, 47
Uniform Accounts
, 6
USX 26
, 54–57, 59, 88–89
Valuation
, 3–4, 7, 25–26, 50
Value drivers
, 23
Valuing
, 7
Vangermeersch, Richard
, 1–2, 7–8, 10, 26, 28, 31, 33, 35, 40, 44, 51, 61–62, 67
Variables
, 1–2, 10, 19, 23, 61–62, 65–68, 72–74, 79, 81, 91–92
Vatter, William
, 28
Visual display
, 2, 10, 62
Visual information
, 46, 58, 64–65
Volatility
, 69
Voorhees, Enders
, 5–6, 29, 35, 45–48, 51, 54, 58, 66, 69, 83, 86–88
Voorhees/Tyson Years
, 35, 45–46, 51, 86
Wage costs
, 49
Wage gap
, 49
War
, 5, 7, 21, 45, 48, 50, 58, 70, 72, 77, 83, 87
Warren, Kenneth
, 15, 17
Watered stock
, 3–4, 6, 25, 39
Watts, Ross
, 1, 3, 61, 81, 92
Waymire, Gregory
, 21, 24
Weber, R. P.
, 19
Weetman, Pauline
, 2, 9, 19, 23, 66, 73
Wilgus, Horace
, 14
Working capital
, 38, 40, 53–54, 58, 85
World Congress of Accountants
, 6, 14
World War
, 5, 7, 21, 45, 50
Wrap-around
, 36, 55, 57, 59, 82, 89
Year in Review
, 53
Zeff, Stephen
, 7, 28–29, 87