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Financial accounting and reporting by oil and gas producing companies : A study of information effects

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  • Dyckman, Thomas R.
  • Smith, Abbie J.

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  • Dyckman, Thomas R. & Smith, Abbie J., 1979. "Financial accounting and reporting by oil and gas producing companies : A study of information effects," Journal of Accounting and Economics, Elsevier, vol. 1(1), pages 45-75, March.
    • Handle: RePEc:eee:jaecon:v:1:y:1979:i:1:p:45-75
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    Citations

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    Cited by:

    1. Daniel J. Tulloch, Ivan Diaz-Rainey, and I.M. Premachandra, 2017. "The Impact of Liberalization and Environmental Policy on the Financial Returns of European Energy Utilities," The Energy Journal, International Association for Energy Economics, vol. 0(Number 2).
    2. Cortese, Corinne & Irvine, Helen, 2010. "Investigating international accounting standard setting: The black box of IFRS 6," Research in Accounting Regulation, Elsevier, vol. 22(2), pages 87-95.
    3. Misund, Bård, 2015. "Accounting for Oil and Gas Exploration Activities: A Triumph of Economics over Politics," UiS Working Papers in Economics and Finance 2015/15, University of Stavanger.
    4. Li‐Kai Liao & Yu‐Wei Fan & Ming‐Hsin Shih, 2020. "What drives social responsibility indices returns? Macroeconomics matters," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 514-524, March.
    5. Sidney J. Gray & Niclas Hellman & Mariya N. Ivanova, 2019. "Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature," Abacus, Accounting Foundation, University of Sydney, vol. 55(1), pages 42-91, March.
    6. Shyam Sunder, 1989. "Proof that in an efficient market, event studies can provide no systematic guidance for revision of accounting standards and disclosure policy for the purpose of maximizing shareholder wealth," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 452-460, March.
    7. Brown, Lawrence D., 1996. "Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 723-754.
    8. Nicholas Dopuch, 1989. "The impact of regulations on financial accounting research," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 494-500, March.
    9. Stephen A. Zeff, 2019. "A Personal View of the Evolution of the Accounting Professoriate," Accounting Perspectives, John Wiley & Sons, vol. 18(3), pages 159-185, September.
    10. Thomas T. Cheng, 1986. "Standard setting and security returns: A time series analysis of FAS No. 8 events," Contemporary Accounting Research, John Wiley & Sons, vol. 3(1), pages 226-241, September.
    11. Cortese, Corinne L. & Irvine, Helen J. & Kaidonis, Mary A., 2010. "Powerful players: How constituents captured the setting of IFRS 6, an accounting standard for the extractive industries," Accounting forum, Elsevier, vol. 34(2), pages 76-88.
    12. Lys, Thomas, 1996. "Abandoning the transactions-based accounting model: Weighing the evidence," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 155-175, October.
    13. Garner, Steve A. & Hutchison, Paul D. & Conover, Teresa L., 2017. "Economic consequences of SEC regulation pertaining to financial expert definition," Advances in accounting, Elsevier, vol. 36(C), pages 75-86.
    14. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.

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