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Assessing the financial performance of Pergamon Press, 1964-1980 / Anthony J Arnold

By: Material type: TextTextSeries: Accounting History Review ; Volume 23 , number 2 ,Oxfordshire: Taylor and Francis, 2013Content type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
Subject(s): Online resources: Summary: Pergamon Press had major effects on the development of post-war UK corporate reporting. This paper examines Pergamon's financial performance between 1964, when it became a public company, and 1980 when it began the takeover of one of the largest printing businesses in the country, using performance measures based upon newly constructed cash flow statements, on the ‘normalised’ version of the accruals-based profit concept that was applied at the time and the more fundamental, ‘all-inclusive’ approach. It draws conclusions about Pergamon's progress and the effects on that company of the developments of the time in the evolution of the profit concept
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Holdings
Item type Current library Call number Vol info Copy number Status Notes Date due Barcode
Journal Article Journal Article Main Library Open Shelf HF5601 ACC (Browse shelf(Opens below)) Vol 23, no.2 pages 117-141 SP17931 Not for loan For in-house use only

Pergamon Press had major effects on the development of post-war UK corporate reporting. This paper examines Pergamon's financial performance between 1964, when it became a public company, and 1980 when it began the takeover of one of the largest printing businesses in the country, using performance measures based upon newly constructed cash flow statements, on the ‘normalised’ version of the accruals-based profit concept that was applied at the time and the more fundamental, ‘all-inclusive’ approach. It draws conclusions about Pergamon's progress and the effects on that company of the developments of the time in the evolution of the profit concept

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