For more than 70 years, William Paton contributed his considerable energy and knowledge to the development of accounting thought. He was one of the early accounting educators to express the high purpose of accounting and its importance in the university, and he was among the early theorists in...

Intro -- William A. Paton -- Contents -- Acknowledgments -- Abstract -- List of Tables, Exhibits and Appendices -- LIST OF ABBREVIATIONS -- Chapter 1: Introduction -- Importance of Understanding Our Past -- Purpose of Study -- Organization of Study -- Study Limitations -- Methodology -- Chapter...

This study investigates the usefulness of eXtensible Business Reporting Language (XBRL) corporate filings to conduct a basic investment task: ratio analysis. Proponents of XBRL have long argued that its use will increase the timeliness, ease-of-access, and cost-effectiveness of accessing...