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Contenu en information des renseignements relatifs aux bénéfices au coût d'origine et aux gisements présentés par les sociétés pétrolières et gazières canadiennes

Author

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  • HOWARD D. TEALL

Abstract

Résumé. L'auteur entend déterminer laquelle parmi trois possibilités de présentation de l'information relative aux gisements pétroliers et gaziers dans le rapport annuel—coûts d'origine capitalisés, quantités ou flux monétaires actualisés—a un contenu marginal en information, par rapport au bénéfice par action. Le contenu en information est défini comme étant la mesure dans laquelle l'option retenue pour présenter les gisements tient compte de l'évolution du prix des actions ordinaires. L'auteur a recours à l'analyse de régression multiple afin d'évaluer dans quelle mesure chacune des trois options de présentation de l'information relative aux gisements est indicative du rendement des actions ordinaires, compte tenu de l'information livrée par un indicateur du bénéfice par action. Il recueille dans les rapports annuels de 67 sociétés canadiennes d'exploration et de mise en valeur du pétrole et du gaz naturel l'information relative à chaque année de la période s'échelonnant de 1983 à 1987. Les résultats de l'étude prouvent que le bénéfice par action présente un certain contenu en information. Pour l'ensemble de la période de cinq ans, l'étude prouve également que les coûts capitalisés, les quantités des réserves et les flux monétaires actualisés présentent un contenu marginal en information; les résultats ne sont cependant pas constants lorsqu'on analyse une à une les années de la période, quelle que soit la forme de présentation utilisée.

Suggested Citation

  • Howard D. Teall, 1992. "Contenu en information des renseignements relatifs aux bénéfices au coût d'origine et aux gisements présentés par les sociétés pétrolières et gazières canadiennes," Contemporary Accounting Research, John Wiley & Sons, vol. 8(2), pages 580-600, March.
    • Handle: RePEc:wly:coacre:v:8:y:1992:i:2:p:580-600
    DOI: 10.1111/j.1911-3846.1992.tb00862.x
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    References listed on IDEAS

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    1. Beaver, William H. & Griffin, Paul A. & Landsman, Wayne R., 1982. "The incremental information content of replacement cost earnings," Journal of Accounting and Economics, Elsevier, vol. 4(1), pages 15-39, July.
    2. Lev, B & Ohlson, Ja, 1982. "Market-Based Empirical-Research In Accounting - A Review, Interpretation, And Extension," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 20, pages 249-322.
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