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Railroad accounting history and the modigliani and miller theorems: 1891-1922
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TitleInfo
Title
Railroad accounting history and the modigliani and miller theorems: 1891-1922
Name
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Acikgoz
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Betul
NamePart
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1982-
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Betul Acikgoz
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(authority = RULIB)
author
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Miranti
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Paul J.
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Paul J. Miranti
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Advisory Committee
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chair
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(type = personal)
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Palmon
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Dan
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Dan Palmon
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Advisory Committee
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internal member
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(type = personal)
NamePart
(type = family)
Sarath
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Bharat
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Bharat Sarath
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Advisory Committee
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internal member
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Collier
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Deirdre M.
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Deirdre M. Collier
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Advisory Committee
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outside member
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Rutgers University
Role
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degree grantor
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Graduate School - Newark
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school
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Text
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theses
OriginInfo
DateCreated
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2015
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2015-05
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2015
Place
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xx
Language
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eng
Abstract
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Accounting history has been approached in two ways from the standpoint of methodology. The mainstream in this field has focused on the relationship between accounting measurement and institution building. This literature includes studies of such questions as how accounting measurement helped business and government to make significant decisions. Other scholars in this tradition have focused on the social origins of the practitioner community and how this contributed to the development of professional organizations. Still other researchers have focused on the connections between accounting and the emergence capitalistic institutions. The second approach, which I pursue in this dissertation, involves the application of empirical methodologies that provide new insights about the significance of historical events germane to the evolution of accountancy. While empirical methodologies figured prominently in economics history they have not been utilized extensively in the study of accounting’s past. I have selected as my research focus, the US railroad history which was America’s first big business and which also had an excellent body of statistical research and accounting reports prepared by the Interstate Commerce Commission (ICC) beginning in 1887. My research is informed by the methodologies used by Modigliani and Miller (MM) in their 1958 and 1963 studies. They provide a useful analog that I employ evaluating railroad cost of capital and capital structure at three important historical turning points. Like Modigliani and Miller I evaluate how a change in an important parameter affects railroad financing. Unlike MM my comparison is between conditions in imperfect markets. Specifically I measure the impact on rail finance of stock market crash in 1893, the introduction of mandatory depreciation after Hepburn Act (1906), and federal income taxation after 1913.
Subject
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Topic
Management
Subject
(authority = ETD-LCSH)
Topic
Railroads--Accounting
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Title
Rutgers University Electronic Theses and Dissertations
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ETD_6456
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electronic resource
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application/pdf
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text/xml
Extent
1 online resource (ix, 106 p. : ill.)
Note
(type = degree)
Ph.D.
Note
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Includes bibliographical references
Subject
(authority = ETD-LCSH)
Topic
Accounting--History
Note
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by Betul Acikgoz
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Title
Graduate School - Newark Electronic Theses and Dissertations
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rucore10002600001
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NjNbRU
Identifier
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doi:10.7282/T3R78H3X
Genre
(authority = ExL-Esploro)
ETD doctoral
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Rights
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The author owns the copyright to this work.
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Name
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Acikgoz
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Betul
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Permission or license
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2015-04-23 19:15:52
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Betul Acikgoz
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Affiliation
Rutgers University. Graduate School - Newark
AssociatedObject
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License
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Author Agreement License
Detail
I hereby grant to the Rutgers University Libraries and to my school the non-exclusive right to archive, reproduce and distribute my thesis or dissertation, in whole or in part, and/or my abstract, in whole or in part, in and from an electronic format, subject to the release date subsequently stipulated in this submittal form and approved by my school. I represent and stipulate that the thesis or dissertation and its abstract are my original work, that they do not infringe or violate any rights of others, and that I make these grants as the sole owner of the rights to my thesis or dissertation and its abstract. I represent that I have obtained written permissions, when necessary, from the owner(s) of each third party copyrighted matter to be included in my thesis or dissertation and will supply copies of such upon request by my school. I acknowledge that RU ETD and my school will not distribute my thesis or dissertation or its abstract if, in their reasonable judgment, they believe all such rights have not been secured. I acknowledge that I retain ownership rights to the copyright of my work. I also retain the right to use all or part of this thesis or dissertation in future works, such as articles or books.
Copyright
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Copyright protected
Availability
Status
Open
Reason
Permission or license
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windows xp
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