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Capital-Market Analysis Of Reserve Recognition Accounting

Citations

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Cited by:

  1. Zamora-Ramírez, Constancio & Morales-Díaz, José, 2018. "The Use of Fair Value Measurement in Financial Reporting: A Literature Review/La Utilización del Valor Razonable en la Contabilidad: Revisión de la Literatura," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 36, pages 489-514, Mayo.
  2. Bård Misund & Petter Osmundsen, 2015. "Probable Oil and Gas Reserves and Shareholder Returns: The Impact of Shale Gas," CESifo Working Paper Series 5687, CESifo.
  3. Tega Anighoro, 2020. "Value relevance of the components of oil and gas reserve quantity change disclosures of upstream oil and gas companies in the london stock exchange," Papers 2005.14659, arXiv.org.
  4. Mary E. Barth & Greg Clinch, 1996. "International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 135-170, March.
  5. Barth, Mary E. & Landsman, Wayne R. & Wahlen, James M., 1995. "Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows," Journal of Banking & Finance, Elsevier, vol. 19(3-4), pages 577-605, June.
  6. Ormazabal, Gaizka & Barth, Mary E. & Badia, Marc & Duro, Miguel, 2017. "Firm Risk and Disclosures about Dispersion in Asset Values:," CEPR Discussion Papers 12144, C.E.P.R. Discussion Papers.
  7. Mohamed Sellami, 2006. "Typologie des déterminants comptables de la valeur : Apports de l'approche économique de l'information dans la mesure de la valeur," Post-Print halshs-00558252, HAL.
  8. Vicknair, David & Tansey, Michael & O'Brien, Thomas E., 2022. "Measuring fossil fuel reserves: A simulation and review of the U.S. Securities and Exchange Commission approach," Resources Policy, Elsevier, vol. 79(C).
  9. Kretzschmar, Gavin L. & Misund, Bard & Hatherly, David, 2007. "Market risks and oilfield ownership--Refining oil and gas disclosures," Energy Policy, Elsevier, vol. 35(11), pages 5909-5917, November.
  10. Misund, Bård, 2015. "Reserves Replacement and Oil and Gas Company Shareholder returns," UiS Working Papers in Economics and Finance 2015/11, University of Stavanger.
  11. Véronique Blum & Charlotte Krychowski, 2023. "Capturing risks in accounting, the case of extractive industries [La prise en compte du risque en comptabilité, le cas des industries extractives]," Post-Print hal-04280973, HAL.
  12. Power, Sean Bradley & Cleary, Peter & Donnelly, Ray, 2017. "Accounting in the London Stock Exchange's extractive industry: The effect of policy diversity on the value relevance of exploration-related disclosures," The British Accounting Review, Elsevier, vol. 49(6), pages 545-559.
  13. Robert D. Cairns & Graham A. Davis, 2001. "Adelman's Rule and the Petroleum Firm," The Energy Journal, , vol. 22(3), pages 31-54, July.
  14. Ron Bird & Matthew Grosse & Danny Yeung, 2013. "The market response to exploration, resource and reserve announcements by mining companies: Australian data," Australian Journal of Management, Australian School of Business, vol. 38(2), pages 311-331, August.
  15. 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.
  16. Richard G. Sloan, 2001. "Discussion of: “Contextual Fundamental Analysis Through the Prediction of Extreme Returns”," Review of Accounting Studies, Springer, vol. 6(2), pages 191-195, June.
  17. 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.
  18. 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.
  19. 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.
  20. Ormazabal, Gaizka & Badia, Marc & Duro, Miguel & Jorgensen, Bjorn N., 2017. "Market-wide Effects of Off-Balance Sheet Disclosures:," CEPR Discussion Papers 12152, C.E.P.R. Discussion Papers.
  21. Peter C. Reiss, 1990. "Economic and Financial Determinants of Oil and Gas Exploration Activity," NBER Chapters, in: Asymmetric Information, Corporate Finance, and Investment, pages 181-206, National Bureau of Economic Research, Inc.
  22. Bård Misund & Petter Osmundsen, 2017. "Valuation of proved vs. probable oil and gas reserves," Cogent Economics & Finance, Taylor & Francis Journals, vol. 5(1), pages 1385443-138, January.
  23. Graham A. Davis & Robert D. Cairns, 1998. "Simple Analytics of Valuing Producing Petroleum Reserves," The Energy Journal, , vol. 19(4), pages 133-142, October.
  24. Jamal, A M M & Crain, John L, 1997. "The Hotelling valuation of natural resources: some further results," Resources Policy, Elsevier, vol. 23(4), pages 187-190, December.
  25. Lisa Bryant, 2003. "Relative Value Relevance of the Successful Efforts and Full Cost Accounting Methods in the Oil and Gas Industry," Review of Accounting Studies, Springer, vol. 8(1), pages 5-28, March.
  26. Mary E. Barth & Sanjay Kallapur, 1996. "The Effects of Cross†Sectional Scale Differences on Regression Results in Empirical Accounting Research," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 527-567, September.
  27. Marc Badia & Miguel Duro & Bjorn N. Jorgensen & Gaizka Ormazabal & Hans B. Christensen, 2020. "The Informational Effects of Tightening Oil and Gas Disclosure Rules," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1720-1755, September.
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