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Authors: David Higgins ^a; Steve Toms ^b

Affiliations:	^a Department of Economics, Sheffield University, 9 Mappin Street, Sheffield, S1 4DT, UK (tel: +44 (0)114 222 3411; fax: +44 (0)114 222 3348; e-mail: D.Higgins@Sheffield.ac.uk).
	^b Accounting at the University of Nottingham, Business School, Jubilee Campus, Wollaton Road, Nottingham, NG8 1BB, UK (tel: +44 (0)115 951 5276; fax: + 44 (0)115 95 1 5262; e-mail: Steve.Toms@Nottingham.ac.uk).

DOI: 10.1080/0958520032000084996

Publication Frequency: 3 issues per year

Published in: journal

Subjects: Accounting; Business History; History;

Formats available: PDF (English)

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