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The development of accounting regulation in the extractive industries: An international review
10 references·4 citing·43 second hop
The development of accounting regulation in the extractive industries: An international review (1996)The development of accounting regulation …ACCOUNTING AND BUSINESS RESEARCH (2001)ACCOUNTING AND BUSINESS RESEA…Lobbying behaviour and the development of international accounting standards (1993)Lobbying behaviour and the de…Corporate Governance and the Regulation of Financial Reporting (1993)Corporate Governance and the …DISCRETIONARY DISCLOSURE OF RESERVES BY OIL AND GAS COMPANIES: AN ECONOMIC ANALYSIS (1992)DISCRETIONARY DISCLOSURE OF R…Regulating British Corporate Financial Reporting in the Late Nineteenth Century (1990)Regulating British Corporate …The regulation of accounting (1986)The regulation of accountingThe Origins and Evolution of the Double Account System: An Example of Accounting Innovation (1985)The Origins and Evolution of …Positive Accounting Theory (1985)Positive Accounting TheoryInternational Accounting and Multinational Enterprises (1981)International Accounting and …The Growth and Fluctuation of the British Economy, 1790-1850. (1953)The Growth and Fluctuation of…Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views (2018)Disclosure of provisions for …The development of accounting education and practice in an environment of socio-economic transformation in the Middle East (2017)The development of accounting…Accounting for Extractive Industries: Has IFRS 6 Harmonised Accounting Practices by Extractive Industries? (2016)Accounting for Extractive Ind…Standardizing oil and gas accounting in the US in the 1970s: Insights from the perspective of regulatory capture (2011)Standardizing oil and gas acc…Studies in the History of Accounting. (1957)The Genesis of Modern Management. A Study of the Industrial Revolution in Great Britain. 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(1911)Corporate Financial Statements, A Product of the Market and Political Processes (1977)Principles of Political Economy: With Some of Their Applications to Social Philosophy (2000)The rise of modern accounting and the fall of the public company: the Lancashire cotton mills 1870–1914 (2002)Determinants of auditor choice: Review of the empirical literature (2019)The General Theory of Employment, Interest and Money. (1936)The General Theory of Employment, Interest and Money. (1936)Does the Stock Market Overreact? (1985)Financial institutions, private acquisition of corporate information, and fund management (1998)Corporate governance: from accountability to enterprise (1999)Accounting standards and the economics of standards (2009)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Issues affecting the development of an international accounting standard on financial instruments (2010)Setting UK standards on the concept of control: An analysis of lobbying behaviour (2010)Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences? (2011)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Implementing IFRS from the perspective of EU publicly traded companies (2006)Ownership structure, board composition and corporate voluntary disclosure (2007)A cross-country study on the effects of national culture on earnings management (2008)European trade policy, 1815–1914 (1989)Simulating the Two Views of the British Industrial Revolution (2000)The Industrial Revolution in Miniature: The Spinning Jenny in Britain, France, and India (2009)Disclosure (discernibility) and compliance of accounting policies: Asia-Pacific evidence (2002)Compliance with International Accounting Standards in a national context: some empirical evidence from the Cairo and Alexandria Stock Exchanges (2008)Corporate governance guidelines compliance and firm financial performance (2016)A Survey of the Methods Used by UK Investment Analysts to Appraise Investments in Ordinary Shares (1984)The Use of Annual Reports by UK Investment Analysts (1986)The True and Fair View Requirement: Impact on and of the Fourth Directive (1993)
this work references cited by second hop

References

  • 1985Positive Accounting Theory5,837 cited
  • 1981International Accounting and Multinational Enterprises548 cited
  • 1992DISCRETIONARY DISCLOSURE OF RESERVES BY OIL AND GAS COMPANIES: AN ECONOMIC ANALYSIS309 cited
  • 1953The Growth and Fluctuation of the British Economy, 1790-1850.211 cited
  • 2001ACCOUNTING AND BUSINESS RESEARCH134 cited
  • 1993Corporate Governance and the Regulation of Financial Reporting115 cited
  • 1993Lobbying behaviour and the development of international accounting standards84 cited
  • 1990Regulating British Corporate Financial Reporting in the Late Nineteenth Century74 cited
  • 1986The regulation of accounting74 cited
  • 1985The Origins and Evolution of the Double Account System: An Example of Accounting Innovation70 cited

Cited by

  • 2018Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views33 cited
  • 2016Accounting for Extractive Industries: Has IFRS 6 Harmonised Accounting Practices by Extractive Industries?32 cited
  • 2011Standardizing oil and gas accounting in the US in the 1970s: Insights from the perspective of regulatory capture31 cited
  • 2017The development of accounting education and practice in an environment of socio-economic transformation in the Middle East

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29 cited