1 0 0 0 OA 一八三〇年代のアメリカ企業と資本利益率
- 著者
- 高浦 忠彦
- 出版者
- 経営史学会
- 雑誌
- 経営史学 (ISSN:03869113)
- 巻号頁・発行日
- vol.33, no.2, pp.1-22_1, 1998-09-25 (Released:2009-11-06)
In 1975 Prof. H. Thomas Johnson claimed that materially the concept of return on investment [ROI] was the product of the 20th century. In 1984 I criticised his view by showing the existence of calculations of return on capital stock [ROCs] in the 19th century. In response to my article, Prof. Takatera insisted that Prof. Johnson claimed the non-existence of return on total assets [ROA] calculations, while Prof. Takaura asserted the existence of ROCs calculations. So he concluded that Prof. Johnson and Prof. Takaura's positions are not incompatible.In this paper, I reconsidered this problem. I clarify that in the 1830's U. S. corporations used the calculations of ROCs as ROA and as return on equity [ROE] judging from the following data : Maximum profit limitation articles of early New England railroad corporation charters and the questions and answers on ROE in the McLane Report (1833). So I conclude again Prof. Johnson was wrong.
1 0 0 0 OA 一九九〇年の外国経営史
1 0 0 0 OA GMとコーポレート・ガバナンス : ステムペル会長辞任を中心に
- 著者
- 高浦 忠彦
- 出版者
- 立教大学
- 雑誌
- 立教経済学研究 (ISSN:00355356)
- 巻号頁・発行日
- vol.54, no.1, pp.113-139, 2000-07