The contributions in this book, most of which are not widely available, discuss the evolution of financial reporting at a time when it was rare for companies to present detailed reports to their shareholders. Some early annual reports are reprinted here, including the 1902 annual report of the United States Steel Corporation, the 1909 annual report of the International Harvester Company, the 1910 annual report of the American Telephone & Telegraph Company and the 1911 annual report of Westinghouse Electric & Manufacturing Company.

part I|12 pages

An Early Proposal for Corporate Financial Reporting

part III|58 pages

Financial Statement Analysis

chapter 3|11 pages

Reviews of Corporation Reports.

chapter 3|18 pages

The New England Railroads.

A Review of the Accountants' Analysis of the Reports of the New York, New Haven and Hartford and the Boston and Maine Railroad Systems.