Accelerated depreciation
, 48, 50
Accounting principles
, 6, 29, 50
Accounting Procedure Committee 51
Activity
, 9–10, 15, 17, 20, 23, 28, 38, 45, 47, 53, 65, 67, 74, 91
Allen, David
, 2, 4, 6, 15, 61
American Association of Public Accountants
, 7
American Institute of Accountants (AIA)
, 6
American Institute of Certified Public Accountants (AICPA)
, 7–8, 21
American Steel and Wire
, 4
Annual Replacement Index
, 26
Annual reports
, 1–3, 5, 7–11, 13, 15, 17, 20–26, 29, 31, 33–35, 37–38, 42–43, 45–47, 50, 52–56, 58–59, 61–66, 68–70, 72–74, 79, 81–84, 87–88, 90–92
Apelt, Brian
, 15, 39, 41, 45, 55, 84–85, 88
Archambault, Jeffrey and Marie
, 24
Assets
, 3–4, 20, 26, 30, 35, 38, 40, 50–51, 64, 68, 70, 85
Average common shares
, 90
Balance sheet
, 4, 6–7, 14, 24, 28–30, 37–38, 40, 44, 51, 85, 87, 91
Baltimore and Ohio Railroad (B&O)
, 9, 22
Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises
, 29
Bedford, Norton
, 18, 28, 31
Best practices
, 5, 8, 11, 20, 23, 46
Board of Directors
, 6, 10, 29, 36, 42, 45, 47, 58
Bricker, Robert
, 8, 21–22, 34, 65
Business Reporting Research Project
, 22
Capital expenditures
, 37–38
Capital market research
, 8
Capital structure
, 7, 38–39, 82
Capitalization
, 1, 3–4, 16, 25, 54, 84
Carnegie, Andrew
, 4, 39, 84
Cash flow statement
, 36, 48–49, 92
CEO
, 14, 17, 22, 72, 76–77
Certainty
, 10, 23, 65, 74
Chairman of the Board
, 36, 42, 45, 58
Chairman’s letter
, 1, 23, 37, 39, 46–47, 52, 56, 65–67, 72–74, 79, 88
Charts
, 5, 20, 38, 42–43, 46–47, 52–53, 55–56, 58, 62, 64–65, 74, 83, 85, 87–88
Claire, Richard
, 1, 9, 25–26, 28, 31, 33, 35, 44, 50–51, 61, 67
Commercial and Financial Chronicle
, 3, 21
Common stock
, 4, 7, 26, 49, 56, 59, 68–69, 78, 88
Commonality
, 10, 23, 65, 74
Communication theory
, 18, 31
Comparative Fit Index
, 74
Compliance
, 7, 43, 59, 89
Concentration of ownership
, 67–68
Conglomerate
, 4, 14, 54–55, 57, 89
Consistent
, 8, 27, 39, 50, 56, 58, 66, 82, 85, 87–88
Consolidated financial statements
, 1, 15
Content analysis
, 1–3, 8–11, 13, 17–21, 23–25, 27–28, 31, 33–37, 39, 41, 43, 45, 47, 49, 51, 53, 55, 57, 59, 61–63, 65–66, 73–74, 78–79, 81, 91
Contract model
, 30, 89–90
Corporate reporting
, 1–4, 6, 8, 10, 13–14, 16–18, 20, 22, 24–26, 28, 30, 33–34, 36, 38, 40–42, 44, 46, 48, 50, 52, 54–56, 58–59, 61–62, 64, 66, 68–70, 72–74, 76, 78, 81–82, 84, 86, 88–92
Corporate reports
, 4–6, 8, 10, 19, 26, 46–47
Delhi Gas Pipeline Corporation
, 92
Dependent variable
, 2, 62, 64–65
Depreciation
, 5–6, 20, 26, 37–38, 40, 48, 50–51
Depression
, 25, 35, 42–43, 45, 47, 58, 69–70, 85–87
Descriptive Statistics
, 34, 36, 38, 42–43, 46, 52, 55, 58, 73
Dickinson, Arthur Lowes
, 1, 5–7, 14–15, 39, 41
DICTION
, 2, 9–10, 23–24, 27, 61, 65–66, 73–74, 92
Direct method cash flow
, 48–49, 92
Disclosure
, 1–2, 8–11, 13, 15, 20–25, 27, 31, 33–36, 39, 41, 50, 54–55, 58–59, 61–62, 64–67, 72–74, 78–79, 82–85, 89–92
Discretionary disclosures
, 1–2
Display
, 1–2, 10, 33, 38, 58, 62, 64, 68–70, 72–75, 78–79, 82, 84–89, 91
Dividends 3–4
, 20, 48–49, 87–88
Federal government
, 3, 16, 26, 35, 47, 50–51, 58, 87
Federal Trade Commission
, 6
Finance Committee
, 5, 29, 40, 42, 45, 47, 58, 72
Financial analysts
, 44–47, 50
Financial Executives Research Foundation
, 22, 34
Financial performance
, 2, 7, 10, 22, 29, 39, 48, 53, 55, 57–58, 64, 84–85, 88–89
Financial Policy in a Changing Economy
, 29
Financial reporting
, 1, 3, 5–8, 11, 13, 15, 20–24, 26, 28–31, 36, 41–42, 45, 52, 54–55, 57, 59, 61, 81, 86, 88–92
Financial statements
, 1, 6, 9, 14–15, 21–22, 25, 28–29, 37–38, 40, 46–47, 51, 53, 56, 62, 81–83, 85, 91
Fogarty, Tim
, 2, 9, 22, 24, 34, 66, 73
Form 10-K
, 36, 53, 55–56, 59, 82
Gary, Elbert
, 1, 4, 13–16, 33, 35–39, 41–42, 44–45, 47, 51, 57–58, 61, 81, 83–87
Gary Years
, 35–36, 38, 41, 58, 84, 86
Goodness-of-fit
, 74–75, 78
Graphical images
, 34, 38, 42–43, 45–46, 52, 55, 65, 89
Graphics
, 2, 34–35, 43, 47, 52–55, 58, 64, 66, 86, 88
Ideology
, 2–3, 5–8, 13, 26, 28, 30–31, 59, 82–84, 86, 91–92
Illinois Central Railroad
, 24
Income statement
, 7, 24, 29, 38, 40, 44, 51, 64, 85, 87
Independent Auditor’s Report
, 47, 50, 56
Independent variable
, 67–70, 72
Individual investors
, 7–8, 68, 85, 88
Institutional investors
, 7, 53–54, 56–57, 68, 88–89
Institutional ownership
, 43, 46, 52, 55–56, 58–59, 73, 78–79, 88
Institutional-Entity Approach
, 28
International competition
, 49
Investigation
, 16, 24, 44, 83
Investment tax credit
, 92
Investors
, 6–9, 22, 24, 26–28, 47, 49, 53–57, 68, 85, 88–90
Management
, 2, 4–7, 9–10, 14–15, 17, 20–22, 24–30, 34–35, 43–45, 47–48, 50, 53, 56–58, 65–67, 69–70, 72–73, 79, 82, 84–86, 88–90
Management’s Discussion & Analysis
, 9, 27, 35, 56
Managerial ideology
, 2–3, 5–8, 13, 28, 30–31, 59, 82, 84, 86, 91–92
McCraw, Thomas
, 2, 4, 6, 15, 61
MD&A
, 9, 27, 36, 52–54, 74, 88–89
Methodology
, 2, 8–9, 13, 17–19, 21, 27, 34, 61, 67, 73, 79
Morgan, J. P.
, 3–4, 7, 14–17, 39, 41–43, 68, 85
Murphy, George
, 2, 20, 62
Photographs
, 35, 38, 42, 45–47, 53, 56, 59, 65, 79, 87, 89
Present-mindedness
, 21, 36, 83, 91
President’s Letter
, 10, 13, 20, 38, 43, 52–53, 57–59, 65, 85–87
President’s/Chairman’s letter
, 1, 47, 56, 67, 74, 88
Previts, Gary
, 1, 8–9, 13, 21–22, 24, 33–34, 61, 65, 81
Price Waterhouse
, 5–6, 14, 39, 50
Principles and Practices of Bookkeeping
, 9
Productivity
, 15, 17, 38, 40, 52, 62
Professional management
, 6, 30
Profit (s)
, 1, 4, 14, 16, 20, 25, 37, 39–41, 48–49, 68–70, 75, 78, 87
Profitability
, 25, 67–70, 73
Proprietary
, 6–7, 9, 28–29, 45, 61, 89–90
Public relations
, 14, 17, 35–36, 52, 55, 58
Samson, William
, 9, 22, 24
Schwab, Charles
, 4, 14, 16, 25, 41
Scientific American
, 4, 15
Securities and Exchange Commission (SEC)
, 9, 22–23, 36, 43, 53, 55–56, 59, 82, 88–89
Segment information
, 53–54
Shareholders
, 2–3, 6–7, 21, 27, 29, 36–39, 41–42, 48–50, 52, 57–59, 64, 68, 70, 81–82, 84–91
Social responsibility
, 25, 30, 48
Stakeholders
, 5, 20, 29, 85
Statement of change in (consolidated) financial position
, 53
Statement of working capital
, 38, 40, 85
Staubus, George
, 3–4, 16, 28
Stewardship
, 1, 5, 7, 13, 26, 28–30, 33, 41–42, 45, 50–51, 54, 57, 61, 81–82, 84–86, 89–90
Stock
, 3–4, 6–7, 14, 16, 20–21, 23, 25–28, 37, 39–40, 43, 46, 49, 55–59, 68–69, 78–79, 87–89
Structured equation modeling
, 61
Summary of Financial Operations
, 37, 40–41, 53
Sydserff, Robin
, 2, 9, 19, 66, 73
Valuation
, 3–4, 7, 25–26, 50
Vangermeersch, Richard
, 1–2, 7–8, 10, 26, 28, 31, 33, 35, 40, 44, 51, 61–62, 67
Variables
, 1–2, 10, 19, 23, 61–62, 65–68, 72–74, 79, 81, 91–92
Visual display
, 2, 10, 62
Visual information
, 46, 58, 64–65
Voorhees, Enders
, 5–6, 29, 35, 45–48, 51, 54, 58, 66, 69, 83, 86–88
Voorhees/Tyson Years
, 35, 45–46, 51, 86