Cash Flow and Corporate Finance in Victorian Britain
Cases from the British Coal Industry 1860-1914
Trevor Baldwin, R. H. Berry, R. A. Church, and M. V. Pitts
M. V. Pitts is a Lecturer in Accounting and Finance in the Warwick Business School, University of Warwick.
R. A. Church is Professor of Economic and Social History in the University of East Anglia.
R. H. Berry is Boots Professor of Accounting and Finance in the University of Nottingham.
Trevor Baldwin is a Senior Lecturer in Accounting in the University of East Anglia.
Part 1 1. Introduction 2. The Corporate Environment 3. The Development of Financial Reporting 4. Methodology 5. The Data Set References Part 2 Company Cash Flow Statements: Bell Brother Ltd Bolckow Vaughn and Company Ltd Butterley Company Ltd Cannock Chase Colliery Company Ltd Carlton Main Colliery Company Ltd Carron Iron Company Consett Coal and Iron Company Ltd D. David and Son Ltd Dowlais Iron (Partnership) Ebbw Vale Steel and Iron Company Ltd Guest, Keen and Nettlefolds Ltd Henry Briggs, Son and Company Ltd John Brown and Company Ltd North's Navigation (1889) Collieries Ltd Pearson Knowles Coal and Iron Company Ltd Powell Duffryn Steam Coal Company Ltd The Rhymney Iron Company Ltd Sheepbridge Coal and Iron Company Ltd Staveley Coal and Iron Company Ltd Tredegar Iron and Coal Company Ltd Wigan Coal and Iron Company Ltd
The value of this study lies in its innovative approach to the use of company annual accounts by historians. This approach, which involves the preparation of cash flow statements as a tool for understanding how company activities have been financed, has general applicability: it can be used for companies in any sector and for years since 1914.
The authors are to be complimented on having undertaken a heavily labour-intensive exercise in a painstaking and meticulous manner.
The European Accounting Review, Vol. 10:1
Size: 234 x 153 mm
Publication: August 1, 2000