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Oil and gas reserve value disclosures and bid-ask spreads

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  • Boone, Jeffery P.

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  • Boone, Jeffery P., 1998. "Oil and gas reserve value disclosures and bid-ask spreads," Journal of Accounting and Public Policy, Elsevier, vol. 17(1), pages 55-84.
    • Handle: RePEc:eee:jappol:v:17:y:1998:i:1:p:55-84
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    Cited by:

    1. Indrit Troshani & Nick Rowbottom, 2021. "Digital Corporate Reporting: Research Developments and Implications," Australian Accounting Review, CPA Australia, vol. 31(3), pages 213-232, September.
    2. Jonathan L. Rogers, 2008. "Disclosure Quality and Management Trading Incentives," Journal of Accounting Research, Wiley Blackwell, vol. 46(5), pages 1265-1296, December.
    3. Liao, Lin & Kang, Helen & Morris, Richard D. & Tang, Qingliang, 2013. "Information asymmetry of fair value accounting during the financial crisis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(2), pages 221-236.
    4. Alex Frino & Stewart Jones, 2005. "The Impact of Mandated Cash Flow Disclosure on Bid-Ask Spreads," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(7-8), pages 1373-1396.
    5. Cosmas Odo & Wilson Ani & Philip Obialor & David Ugwunta, 2016. "To What Extent do United Kingdom Companies Provide Oil and Gas Reserves Information Sufficient to Satisfy Statement of Recommended Practice Requirements?," Australian Accounting Review, CPA Australia, vol. 26(1), pages 34-44, March.
    6. Suliman Alshahmy & Hafez Abdo, 2023. "Impacts of reserve and decommissioning disclosures on value and performance of oil and gas firms listed in the UK," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(2), pages 168-184, June.
    7. Abdo, Hafez & Mangena, Musa & Needham, Graham & Hunt, David, 2018. "Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views," Accounting forum, Elsevier, vol. 42(4), pages 341-358.
    8. Sabet, Amir H. & Agha, Mahmoud & Heaney, Richard, 2018. "Value of investment: Evidence from the oil and gas industry," Energy Economics, Elsevier, vol. 70(C), pages 190-204.
    9. Sabet, Amir H. & Heaney, Richard, 2016. "An event study analysis of oil and gas firm acreage and reserve acquisitions," Energy Economics, Elsevier, vol. 57(C), pages 215-227.
    10. 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.
    11. Alex Frino & Stewart Jones, 2005. "The Impact of Mandated Cash Flow Disclosure on Bid‐Ask Spreads," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(7‐8), pages 1373-1396, September.

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