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ArticleMarket Reaction to Reserve Recognition Accounting

Timothy B. Bell1983

Article1983

Market Reaction to Reserve Recognition Accounting

Timothy B. Bell

35 citations·0/0 files stored·Journal of Accounting Research

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Risk Management in Financial Firms

Abstract

Reserve recognition accounting, ASR No. 253, Market reaction, Mandatory disclosure

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References

1977Estimating betas from nonsynchronous data 1968The Information Content of Annual Earnings Announcements 1961The Theory and Measurement of Business Income 1970Theory of the Measurement of Enterprise Income.1974The Effect of Regulation Changes on Insider Trading 1919Principles of accounting 1980Accounting policy decisions and capital market research 2002Time Series and Forecasting

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1988More Methods That Make Little Difference In Event Studies 1994The Stock Market Reaction to the Reserve Quantity Disclosures of U.S. Oil and Gas Producers*2002An investigation of the effect of valuation alternatives for fixed assets on the decisions of statement users in the United States and Germany 2017Accounting in the London Stock Exchange's extractive industry: The effect of policy diversity on the value relevance of exploration-related disclosures

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Details

Year1983

Typearticle

Published1983-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations35

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.2307/2490933

openalex_workW1982228205

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