George J. Murphy 
Evolution of Selected Annual Corporate Financial Reporting Practices in Canada, 1900-1970 [PDF ebook] 

This book, first published in 1988, studies the changes in selected annual corporate financial reporting practices in Canada from 1900 to 1970, and examines the background and processes that have influenced such changes. Knowledge of how financial reporting practices evolved and what influenced their evolution is key to understanding current financial reporting and in influencing further change.