Agricultural industries -- United States -- Accounting -- Periodicals;Agricultural industries -- United States -- Auditing -- Periodicals;Agriculture, Cooperative -- United States -- Accounting -- Periodicals;Agriculture, Cooperative -- United...
Agricultural industries -- United States -- Accounting -- Periodicals;Agricultural industries -- United States -- Auditing -- Periodicals;Agriculture, Cooperative -- United States -- Accounting -- Periodicals;Agriculture, Cooperative -- United...
United States Steel Corporation;Depreciation;Replacement of industrial equipment -- Accounting
This paper examines the magnitude of the reporting bias inherent in the historical cost accounting of a firm's physical capital. Reported depreciation data pertaining to U.S. Steel Corporation (currently USX) between 1939 and 1987 are compared with...