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Volumn 34, Issue 1, 2007, Pages 25-55

The end of betterment accounting: A study of the economic, professional, and regulatory factors that fostered standards convergence in the U.S. railroad industry, 1955-1983

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EID: 84978842614     PISSN: 01484184     EISSN: 23274468     Source Type: Journal    
DOI: 10.2308/0148-4184.34.1.25     Document Type: Article
Times cited : (6)

References (51)
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  • 14
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  • 15
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  • 17
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    • Notes on the Application of a Depreciation Charge in Railway Accounting
    • Delano, F. (1908), "Notes on the Application of a Depreciation Charge in Railway Accounting," Railroad Gazette, Vol. 45, No. 12: 471-472.
    • (1908) Railroad Gazette , vol.45 , Issue.12 , pp. 471-472
    • Delano, F.1
  • 18
    • 84978913503 scopus 로고
    • Watching Washington-Accounting for Track Outlays
    • Fahrenwald, B. (1981), "Watching Washington-Accounting for Track Outlays," Railway Age, Vol. 182, No. 15: 11.
    • (1981) Railway Age , vol.182 , Issue.15 , pp. 11
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  • 21
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    • 84978890404 scopus 로고
    • Net Investment-Railroad Rate Base & Rate of Return
    • II (Washington, DC: Government Printing Office)
    • Interstate Commerce Commission (1976), "Net Investment-Railroad Rate Base & Rate of Return," Interstate Commerce Commission Reports, Vol. 345 II (Washington, DC: Government Printing Office): 1534-1599.
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  • 26
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    • (Washington, DC: Government Printing Office)
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    • (1979) Interstate Commerce Commission Reports , vol.361 , pp. 120-150
    • Interstate Commerce Commission1
  • 27
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    • Alternative Methods of Accounting for Railroad Track Structures
    • (Washington, DC: Government Printing Office): 57-191
    • Interstate Commerce Commission (1984), "Alternative Methods of Accounting for Railroad Track Structures," Interstate Commerce Commission Reports, Vol. 367 (Washington, DC: Government Printing Office): 57-191, 915-923.
    • (1984) Interstate Commerce Commission Reports , vol.367 , pp. 915-923
    • Interstate Commerce Commission1
  • 28
    • 84978811816 scopus 로고
    • Journal of Accountancy
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    • (1957) Railroad Accounting , vol.103 , Issue.5 , pp. 25-26
  • 34
    • 84978838143 scopus 로고
    • An Important Change in Railroad Accounting
    • Norby, W. C. (1981), "An Important Change in Railroad Accounting," Financial Analysts Journal, Vol. 37, No. 2: 17-18.
    • (1981) Financial Analysts Journal , vol.37 , Issue.2 , pp. 17-18
    • Norby, W.C.1
  • 35
    • 84978852968 scopus 로고
    • A Shot in the Arm for Railroads
    • Odening, G. (1980), "A Shot in the Arm for Railroads," Forbes, Vol. 126, No. 5: 66.
    • (1980) Forbes , vol.126 , Issue.5 , pp. 66
    • Odening, G.1
  • 37
    • 84978833662 scopus 로고
    • Rails' Paper Profit May Raise 10% to 20% if ICC Changes Track Accounting Method
    • February 14
    • Paul, W. (1983), "Rails' Paper Profit May Raise 10% to 20% if ICC Changes Track Accounting Method," Wall Street Journal, February 14: 4.
    • (1983) Wall Street Journal
    • Paul, W.1
  • 38
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    • A Vanishing Accounting Item-Replacement Accounting
    • Reynolds, I. N. (1964), "A Vanishing Accounting Item-Replacement Accounting," Accounting Review, Vol. 39, No. 2: 342-346.
    • (1964) Accounting Review , vol.39 , Issue.2 , pp. 342-346
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  • 41
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    • The Development of Disclosure Guidelines for Class I Railroads
    • Securities and Exchange Commission (1977), "The Development of Disclosure Guidelines for Class I Railroads," SEC Docket, Vol. 12, No. 2.
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  • 45
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  • 50
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    • Tax Changes Give Railroads a Big Break
    • October 26
    • Williams, J. (1981), "Tax Changes Give Railroads a Big Break," Wall Street Journal, October 26: 35.
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  • 51
    • 84978913940 scopus 로고
    • Burlington Northern Reports Deficit of $785. 4 Million for Second Quarter
    • July 23
    • Wells, K. (1986), "Burlington Northern Reports Deficit of $785. 4 Million for Second Quarter," Wall Street Journal, July 23: 1.
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    • Wells, K.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.