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The Market Reaction To The Reserve‐Based Value Replacement Measures Of Oil And Gas Producers

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  • Nasser A. Spear

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Suggested Citation

  • Nasser A. Spear, 1996. "The Market Reaction To The Reserve‐Based Value Replacement Measures Of Oil And Gas Producers," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 23(7), pages 953-974, October.
  • Handle: RePEc:bla:jbfnac:v:23:y:1996:i:7:p:953-974
    DOI: 10.1111/j.1468-5957.1996.tb01034.x
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    References listed on IDEAS

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    1. Stober, Tl, 1986. "The Incremental Information-Content Of Financial Statement Disclosures - The Case Of Lifo Inventory Liquidations," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 24, pages 138-160.
    2. Wilson, Gp, 1986. "The Relative Information-Content Of Accruals And Cash Flows - Combined Evidence At The Earnings Announcement And Annual-Report Release Date," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 24, pages 165-200.
    3. Oppong, A, 1980. "Information-Content Of Annual Earnings Announcements Revisited," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 18(2), pages 574-584.
    4. Bell, Tb, 1983. "Market Reaction To Reserve Recognition Accounting," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 21(1), pages 1-17.
    5. Farrell, James L, Jr, 1974. "Analyzing Covariation of Returns to Determine Homogeneous Stock Groupings," The Journal of Business, University of Chicago Press, vol. 47(2), pages 186-207, April.
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