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Determinants of intramethod choice in the oil and gas industry

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  • Lilien, Steven
  • Pastena, Victor

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  • Lilien, Steven & Pastena, Victor, 1982. "Determinants of intramethod choice in the oil and gas industry," Journal of Accounting and Economics, Elsevier, vol. 4(3), pages 145-170, December.
    • Handle: RePEc:eee:jaecon:v:4:y:1982:i:3:p:145-170
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    Cited by:

    1. Tan, Chyi Woan & Tower, Greg & Hancock, Phil & Taplin, Ross, 2002. "Empires of the sky: determinants of global airlines' accounting-policy choices," The International Journal of Accounting, Elsevier, vol. 37(3), pages 277-299.
    2. Thomas W. Scott, 1991. "Pension disclosures under SFAS No. 87: Theory and evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 8(1), pages 62-81, September.
    3. Mirza, Malik, 1999. "Disclosure of reserves in the annual reports of Australian mining and petroleum firms," Journal of Energy Finance & Development, Elsevier, vol. 4(2), pages 219-238.
    4. Dimitrios Ghicas & Victor Pastena, 1989. "The acquisition value of oil and gas firms: The role of historical costs, reserve recognition accounting, and analysts' appraisals," Contemporary Accounting Research, John Wiley & Sons, vol. 6(1), pages 125-142, September.
    5. Sati P. Bandyopadhyay, 1996. "Discussion of “International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firmsâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 171-176, March.
    6. Hossein Nouri & Robert Parker & Subarna Sumanta, 2005. "Students' perceptions of work in public accounting and employment preferences," Accounting Education, Taylor & Francis Journals, vol. 14(3), pages 293-311.
    7. Begley, Joy & Feltham, Gerald A., 1999. "An empirical examination of the relation between debt contracts and management incentives," Journal of Accounting and Economics, Elsevier, vol. 27(2), pages 229-259, April.
    8. Marc J. Leclere, 1999. "The Interpretation of Coefficients in N†Chotomous Qualitative Response Models," Contemporary Accounting Research, John Wiley & Sons, vol. 16(4), pages 711-747, December.
    9. Han, Bong H. & Manry, David, 2004. "The value-relevance of R&D and advertising expenditures: Evidence from Korea," The International Journal of Accounting, Elsevier, vol. 39(2), pages 155-173.
    10. Susana Callao & José Ignacio Jarne, 2010. "Have IFRS Affected Earnings Management in the European Union?," Accounting in Europe, Taylor & Francis Journals, vol. 7(2), pages 159-189, December.

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