Ownership structure and accountability: the case of the privatization of the Spanish tobacco monopoly, 1887–96

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dc.contributor.author Macías Dorissa, Marta Pilar
dc.date.accessioned 2010-04-26T07:31:17Z
dc.date.available 2010-04-26T07:31:17Z
dc.date.issued 2002-07
dc.identifier.bibliographicCitation Accounting, Business and Financial History, 2002, v. 12, n. 2, pp.317-345
dc.identifier.issn 0958-5206
dc.identifier.uri http://hdl.handle.net/10016/7787
dc.description.abstract This paper analyses the case of the privatization of the Spanish tobacco monopoly, focusing on the period between 1887 and 1896, which corresponds to the first leasing contract between the state and the Spanish Tobacco Company and it is concerned with two different issues. First, it deals with the effects of privatization on accountability.The main question examined is whether public and private ownership entail different approaches to the way in which managers are accountable to owners, and the impact this issue had on corporate reporting. Second, it is concerned with exploring the determinants of accounting disclosure. Here, the basic issue is to understand the factors shaping changes in corporate reporting during the period of study.
dc.format.mimetype application/pdf
dc.language.iso eng
dc.publisher Taylor & Francis (Routledge)
dc.rights ©Taylor & Francis
dc.subject.other Accounting history
dc.subject.other Corporate Reporting
dc.subject.other Privatization
dc.subject.other Tobacco Monopoly
dc.subject.other Spain
dc.title Ownership structure and accountability: the case of the privatization of the Spanish tobacco monopoly, 1887–96
dc.type article
dc.type.review PeerReviewed
dc.description.status Publicado
dc.relation.publisherversion http://dx.doi.org/10.1080/09585200210134965
dc.subject.eciencia Empresa
dc.identifier.doi 10.1080/09585200210134965
dc.rights.accessRights openAccess
dc.identifier.publicationfirstpage 317
dc.identifier.publicationissue 2
dc.identifier.publicationlastpage 345
dc.identifier.publicationtitle Accounting, Business and Financial History
dc.identifier.publicationvolume 12
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