英国鉄道会社における資本勘定の閉鎖と再開設 －LBSC鉄道会社の会計報告書を中心に－

• Material Type: 記事
• Title: 英国鉄道会社における資本勘定の閉鎖と再開設 －LBSC鉄道会社の会計報告書を中心に－
• Author/Editor: 澤登, 千恵
• Author Heading: 澤登, 千恵
• Publication, Distribution, etc.: 高松大学
• Publication Date: 2003-09-28
• Publication Date (W3CDTF): 2003-09-28
• Alternative Title: Closure and Reopening of Capital Account in British Railway Companies － Evidence on Financial Reports of London Brighton and South Coast Railway Company －
• Periodical title: 高松大学紀要
• No. or year of volume/issue: 40
• Volume: 40
• Pages: 21-46
• ISSN (Periodical Title): ISSN : 1342-7903
• Text Language Code: jpn
• Target Audience: 一般
• Note (General): application/pdf; Edwards [1985] argued that the closure of the capital account was much more difficult for railway companies than for canal companies. Because railway companies needed to purchase additional rolling stocks and raise additional capital. However London Brighton and South Coast Railway Company closed the capital account, and opened again. It is the purpose of this paper to explain why it became the practice of London Brighton and South Coast Railway Company to close capital account and open again.
• Format (IMT): application/pdf
• Source: AA11165700_40_21_46.pdf; https://takamatsu-u.repo.nii.ac.jp/record/6203/files/AA11165700_40_21_46.pdf
• Access Restrictions: 限定公開
• Data Provider (Database): 国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）; https://irdb.nii.ac.jp
• Original Data Provider (Database): 高松大学 : 高松大学高松短期大学リポジトリ