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Recognition versus Disclosure in the Oil and Gas Industry · Study

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ArticleRecognition versus Disclosure in the Oil and Gas Industry

David Aboody1996

Article1996

Recognition versus Disclosure in the Oil and Gas Industry

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

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Social Responsibility Reporting

Abstract

Recognition, Disclosures, Oil and Gas industry, Mandatory disclosure

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References

1988Write-Offs As Accounting Procedures to Manage Perceptions 1987Asset Writedowns: Managerial Incentives and Security Returns

Cited by

2010Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items*2010Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry 2015Recognition versus Disclosure of Fair Values 2011Operating Leases and Credit Assessments 2016Disclosure Versus Recognition: Inferences from Subsequent Events 2011The Impact of Operating Leases on Firm Financial and Operating Risk 2013Bringing leased assets onto the balance sheet 2010Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options

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Details

Year1996

Typearticle

Published1996-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations153

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.2307/2491423

openalex_workW2020154485

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