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

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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.