Publications

Joel Thompson (Business) published "The Role of Financial Accounting in Investing in 1870s America" in the 2011 Accounting Historians Journal. The objective of the study was to better understand the development of investment practices and the information that was available for those practices during the turbulent decade of the 1870s, a time of panic, depression and manipulations by insiders. Outsiders chose to speculate and invest in corporate securities in Wall Street and, as a result, authors began to provide more specific investment advice, some of which required the use of earnings and other financial accounting information. The article describes the availability of that information in the books and periodicals in an age that was dominated by railroad kings.

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