Comments

This paper was published as a Faculty Working Paper (no. 214 Part 1 of 2 parts)for the Lubin School of Business, Center for Applied Research, December 2004.

Document Type

Article

Abstract

Contemporary attention to transparency of financial information in the global marketplace motivated the questions that are explored in this note: "What was the nature of financial accounting reporting at the time The Wall Street Journal began publication in July 1889?" "What was the extent and nature of attention to accounting-related information in the initial months of publication?" After a brief overview of the nature of financial reporting at the time, there is a discussion of articles directly related to accounting through March 1890.



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