Corporation Finance Capitalization Distributing Securities, Vol. 1 (Classic Reprint)

Clfi Since the publication of Capitalization in 1912 suggestions have been made from time to time that a discussion in the same general manner of other topics of corporation finance would be helpful to students of the subject. Messrs. Houghton Mifflin Company agreed to an extension of the work that would amount to another volume, and to a change of the title to one sufficiently inclusive to cover the new matter. So the title Corpora- tion Finance has been adopted for the entire work and the new chapters are being published asP art II. The new volume deals more especially with two topics, the distribution of corporate securities and the financial side of corporate reorganizations. It also presents some discussion of the disposition made of corporate income. Though both law and accounting must be referred to in explaining financial matters, I hold an opinion that corporation finance has a distinct channel, and that it is the duty of any one undertaking a presentation of any aspect of the subject to steer a course between the legal and the accounting sides of corporate business.
(Typographical errors above are due to OCR software and don't occur in the book.)

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