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Recognition versus Disclosure in the Oil and Gas Industry

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References

1988Write-Offs As Accounting Procedures to Manage Perceptions516 cited
1987Asset Writedowns: Managerial Incentives and Security Returns324 cited

Cited by

2010Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry136 cited
2010Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items*136 cited
2015Recognition versus Disclosure of Fair Values123 cited
2011Operating Leases and Credit Assessments123 cited
2016Disclosure Versus Recognition: Inferences from Subsequent Events112 cited
2011The Impact of Operating Leases on Firm Financial and Operating Risk107 cited
2013Bringing leased assets onto the balance sheet104 cited
2010Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options90 cited
2012Recognition Versus Disclosure: Evidence from Fair Value of Investment Property86 cited
2006Managing Stock Option Expense: The Manipulation of Option‐Pricing Model Assumptions*69 cited
2018The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 1663 cited
2004Firms' Voluntary Recognition of Stock-Based Compensation Expense63 cited

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2009Value-relevance of pension transition adjustments and other comprehensive income components in the adoption year of SFAS No. 15852 cited

2016Limited attention, statement of cash flow disclosure, and the valuation of accruals52 cited

2012Fair Value Reclassifications of Financial Assets during the Financial Crisis51 cited

2022Accounting for Leases and Corporate Investment40 cited