May, George Oliver, 1875-1961;Paton, William Andrew, 1889-1991
The paper presents a synopsis of the principles and theoretical dispositions of May and Paton on selected areas of accounting; in particular, income determination and valuation.
Dividends -- History;Capital markets -- History;Income -- History
Allegations that stock dividends serve as a vehicle for deceptive financing, evasion of taxes, misleading financial reporting, and stock market manipulation resulted in legislation that prohibited their use in the United States in the latter part...
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...
Paton, William Andrew, 1889-1991;May, George Oliver, 1875-1961
A recollection of the author's contacts with his friend George Oliver May. These personal insights provide an added dimension to the previous article, "May and Paton: Two Giants Revisited," authored by Henry Francis Stabler and Norman X. Dressel.
After urgent invitations by,the editors, W. A. Paton has sent us some recollecions of the circumstances leading to his interest in accounting, and of his experience as a writer in this field. The editors have added a bibliography of his major...
Abstracts for the following dissertations are provided: The Effect of Scientific Management on the Development of the Standard Cost System by Marc Epstein. The Archive of Laches: Prosperous Farmers of the Fayum in the Second Century by Whitney S....