Cash Flow and Corporate Finance In Victorian Britain
Cases from the British Coal Industry 1860-1914
Distributed for Liverpool University Press
152 pages
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10-1/10 x 6-9/10
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© 2000
This monograph presents a methodology based on the concept of cash flow and produces, in tabular form, annual cash flow statements for a sample population of twenty companies in coal, iron and steel from their respective formation dates to 1914. For the benefit of the non-accountant, a detailed example showing the means by which these figures are derived is included, together with an analysis of the development of the financial reporting process through the second half of the nineteenth century.
The book adds a new dimension to the analysis of corporate performance over a long period and offers a valuable database which will facilitate further research. It is an unusual and useful collaboration between accounting historians and economic historians.
Business History
“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.” –Business History, July 2001
Contents
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 Brothers Ltd
Bolckow Vaughan 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. Davis 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
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 Brothers Ltd
Bolckow Vaughan 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. Davis 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
For more information, or to order this book, please visit http://www.press.uchicago.edu
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Economics and Business: Economics--History
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