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Railroad Regulation in the United States in the Nineteenth Century : A Lesson in International Accounting

秀俊 山地

Kobe Economic and Business Review2008article
ABDC C
Weight
0.26

What the paper says

In this paper we analyze the relation between the railroad regulations emerged in the nineteenth century in the Unites States and the establishment of accounting disclosure system in modern society. Through this analysis, we would like to provide a framework for exploring the social foundations of accounting disclosure carried by large enterprises in modern democratic societies. The main result is that there emerged accounting disclosure system because of having a remedying power over behaviors taken by large businesses in modern democratic societies.

Cite this paper

@article{秀俊2008,
  title        = {{Railroad Regulation in the United States in the Nineteenth Century : A Lesson in International Accounting}},
  author       = {秀俊 山地},
  journal      = {Kobe Economic and Business Review},
  year         = {2008},
}

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Railroad Regulation in the United States in the Nineteenth Century : A Lesson in International Accounting

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Evidence weight

0.26

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.