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Financial accounting and reporting by oil and gas producing companies

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References

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Cited by

1990Efficient contracting and the choice of accounting method in the oil and gas industry85 cited
2017

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Do the FASB's Standards Add Shareholder Value?

84 cited

2003Relative Value Relevance of the Successful Efforts and Full Cost Accounting Methods in the Oil and Gas Industry73 cited

1982Mandated successful efforts and auditor choice70 cited

2010Investigating international accounting standard setting: The black box of IFRS 669 cited

1982Strategic behavior and regulation research in accounting56 cited

1991Accounting standards-setting in the U.S.: An analysis of power and social exchange51 cited

2018How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members43 cited

2019Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature43 cited

2011Standardizing oil and gas accounting in the US in the 1970s: Insights from the perspective of regulatory capture31 cited

2011Capital Market Implications of Corporate Disclosure: German Evidence28 cited

1981The SEC "Reversal" of FASB Statement No. 19: An Investigation of Information Effects26 cited

1981The FASB, the SEC, and R&D25 cited

1987Failure of Stock Prices to Discipline Managers in a Rational Expectations Economy25 cited

2006A critical analysis of the use of accounting standards’ comment letters as lobbying tools by extractive industry firms20 cited