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Origins resting behind banking financial accountability of paragraphs 78 to 82 of the First Schedule of the Companies Act 1862 (UK).
- Source :
- Business History; Apr2022, Vol. 64 Issue 3, p558-582, 25p, 7 Charts
- Publication Year :
- 2022
-
Abstract
- Applying tenets of legal origin theory, this paper traces the origins of banking financial accountability resting behind paragraphs 78 to 82 of the First Schedule of the Companies Act 1862 (UK), where the timely disclosure of a balance sheet and statement of income and expenditure to stakeholders are scrutinised. Comparative legal analysis of 503 banking enactments of the US, Canada and England during the eighteenth and nineteenth centuries reveals that expectations of formal accounts raised by the Companies Act 1862 (UK) were informed by the Colombia Banking Act 1817 (CO) in the US, the Canadian Mauritius Regulations 1830 and the Joint Stock Banks Act 1844 (UK). [ABSTRACT FROM AUTHOR]
Details
- Language :
- English
- ISSN :
- 00076791
- Volume :
- 64
- Issue :
- 3
- Database :
- Complementary Index
- Journal :
- Business History
- Publication Type :
- Academic Journal
- Accession number :
- 156835564
- Full Text :
- https://doi.org/10.1080/00076791.2020.1718109