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Corporate Reporting: From Stewardship to Contract, the Annual Reports of the United States Steel Corporation 1902-2006 [Kõva köide]

(Case Western Reserve University, USA), Edited by (Case Western Reserve University, USA)
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Volume 26 of Studies in the Development of Accounting Thought was written by the late Professor Kevin Christopher Carduff, who taught at several institutions including Case Western Reserve University and the College of Charleston.



Volume 26 of Studies in the Development of Accounting Thought was written by the late Professor Kevin Christopher Carduff, who taught at several institutions including Case Western Reserve University and the College of Charleston.

Establishing a historical account explaining financial reporting’s current form, Corporate Reporting examines the complete annual reports from 1902 to 2006 of The United States Steel Corporation – the first United States’ company to attain the billion-dollar capitalization in U.S. markets.

Studies in the Development of Accounting Thought informs readers of the historical foundations on which the profession is based, the historical antecedents of today’s accounting institutions, the historical impact of accounting, as well as exploring the lives and works of pre-eminent individuals in the profession’s history. The series focuses on bringing the past into today and using it to point towards the future. Topics featured include finding and utilizing archival materials; the growing importance of the Internet in historical research; the issues involved in writing to historical paradigms; and the pivotal influence and immediacy of oral history.



Volume 26 of Studies in the Development of Accounting Thought was written by the late Professor Kevin Christopher Carduff, who taught at several institutions including Case Western Reserve University and the College of Charleston. Establishing a historical account explaining financial reporting’s current form, Corporate Reporting examines the complete annual reports from 1902 to 2006 of The United States Steel Corporation – the first United States’ company to attain the billion-dollar capitalization in U.S. markets. Studies in the Development of Accounting Thought informs readers of the historical foundations on which the profession is based, the historical antecedents of today’s accounting institutions, the historical impact of accounting, as well as exploring the lives and works of pre-eminent individuals in the profession’s history. The series focuses on bringing the past into today and using it to point towards the future. Topics featured include finding and utilizing archival materials; the growing importance of the Internet in historical research; the issues involved in writing to historical paradigms; and the pivotal influence and immediacy of oral history.
List of Charts and Figures and Tables
xi
Series Editor's Preface xiii
Preface xv
Acknowledgments xvii
Abstract xviii
Chapter 1 Introduction
1(12)
1.1 Overview
1(1)
1.2 Structure
2(1)
1.3 Motivation for the Research Project
3(7)
1.3.1 The Influence of US Steel Upon Public Corporate Reporting
3(3)
1.3.2 The Development of Managerial Ideology in Corporate Reports
6(2)
1.3.3 The Use of Content Analysis in Accounting Research
8(2)
1.4 Limitations
10(1)
1.5 Conclusion
11(2)
Chapter 2 Literature Review
13(20)
2.1 Introduction
13(1)
2.2 Importance of US Steel
13(4)
2.2.1 History of US Steel
14(1)
2.2.2 Men of Steel
15(2)
2.2.3 Steel Industry and Other Steel Companies
17(1)
2.3 Content Analysis
17(11)
2.3.1 Content Analysis: Methodology
17(3)
2.3.2 Content Analysis: Business Research
20(5)
2.3.3 Content Analysis: US Steel
25(2)
2.3.4 Content Analysis: Tone of Corporate Communication
27(1)
2.3.5 Content Analysis: Conclusion
28(1)
2.4 The Development of Managerial Ideology
28(2)
2.5 Conclusion
30(3)
Chapter 3 Traditional Content Analysis
33(28)
3.1 Introduction
33(3)
3.1.1 Analysis of the Annual Reports
34(1)
3.1.2 Purpose and Method
35(1)
3.1.3 Summary
36(1)
3.2 Enhanced Financial Reporting: The Gary Years (1901-1926)
36(6)
3.2.1 Format of Report and Descriptive Statistics
36(3)
3.2.2 Distinctive Features of the Reports
39(1)
3.2.3 Previous Acknowledgments
40(1)
3.2.4 Conclusion: The Gary Years
41(1)
3.3 Regulatory Financial Reporting: The Transition Years (1927-1937)
42(3)
3.3.1 Format of Report and Descriptive Statistics
42(1)
3.3.2 Distinctive Features of the Reports
42(2)
3.3.3 Previous Acknowledgments
44(1)
3.3.4 Conclusion: The Transition Years
45(1)
3.4 Progressive Financial Reporting: The Voorhees/Tyson Years (1938-1969)
45(7)
3.4.1 Format of Report and Descriptive Statistics
46(1)
3.4.2 Distinctive Features of the Reports
46(4)
3.4.3 Previous Acknowledgments
50(1)
3.4.4 Conclusion: The Voorhees/Tyson Years
51(1)
3.5 Modern Financial Reporting: The Evolution Years (1970-1991)
52(3)
3.5.1 Format of Report and Descriptive Statistics
52(1)
3.5.2 Distinctive Features of the Reports
53(1)
3.5.3 Previous Acknowledgments
54(1)
3.5.4 Conclusion: The Evolution Years
54(1)
3.6 Institutional Financial Reporting: The Cost Effective Years (1992-2006)
55(2)
3.6.1 Format of Report and Descriptive Statistics
55(1)
3.6.2 Distinctive Features of the Reports
56(1)
3.6.3 Previous Acknowledgments
57(1)
3.6.4 Conclusion: The Cost Effective Years
57(1)
3.7 Summary and Conclusions
57(4)
Chapter 4 A Model-Based Method of Content Analysis: Hypotheses, Methodology, and Results
61(20)
4.1 Introduction
61(1)
4.2 Development of Model
62(5)
4.2.1 Dependent Variables
62(1)
4.2.2 Dependent Variable: CONTENT
62(2)
4.2.3 Dependent Variable: DISPLAY
64(1)
4.2.4 Dependent Variable: TONE
65(2)
4.3 Independent Variables and Hypotheses
67(6)
4.3.1 Independent Variable: Concentration Of Ownership
67(1)
4.3.2 Independent Variable: Profitability
68(1)
4.3.3 Independent Variable: Leverage
69(3)
4.3.4 Independent Variable: Management Team
72(1)
4.3.5 Independent Variable: Historical Milestones
72(1)
4.4 Proposed Model
73(1)
4.5 Methodology
73(1)
4.6 Results
74(4)
4.6.1 Test of Initial Model
74(4)
4.7 Observations and Conclusions
78(3)
Chapter 5 Findings, Limitations, and Future Research
81(12)
5.1 Introduction
81(1)
5.2 Examination of Managerial Ideology
82(1)
5.3 Summary of Research Findings
83(6)
5.3.1 The Gary Years (1902-1926)
84(1)
5.3.2 The Transition Years (1926-1937)
85(1)
5.3.3 The Voorhees/Tyson Years (1938-1969)
86(1)
5.3.4 The Evolution Years (1970-1991)
87(1)
5.3.5 The Cost Effective Years (1992-2006)
88(1)
5.4 Conclusion
89(2)
5.5 Limitations
91(1)
5.6 Future Research Questions
91(2)
Bibliography 93(4)
Index 97
Gary J. Previts is the E. Mandell de Windt Professor and a Distinguished University Professor in the Accountancy Department at Weatherhead School of Management, Case Western Reserve University. A past president of The American Accounting Association (AAA), he is a member of the U.S. GAOs Accountability Advisory Council and Trustee of The Academy of Accounting Historians section of the AAA. He taught and worked alongside Professor Carduff and guided activity leading to the publication of this volume.