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Efficient contracting and the choice of accounting method in the oil and gas industry · Study

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ArticleEfficient contracting and the choice of accounting method in the oil and gas industry

David H. Malmquist1990

OA

Articlegreen1990

Efficient contracting and the choice of accounting method in the oil and gas industry

David H. Malmquist

85 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1937The Nature of the Firm 1985The effect of bonus schemes on accounting decisions 1985The Determinants of Firms' Hedging Policies 1978Towards a Positive Theory of the Determination of Accounting Standards.2011The effects of bonus schemes on accounting decisions 1983Taxes and firm size 1983The economic consequences of accounting choice implications of costly contracting and monitoring

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2003Relative Value Relevance of the Successful Efforts and Full Cost Accounting Methods in the Oil and Gas Industry 2004Economic Determinants of Multiple Accounting Method Choices in a Swiss Context 2013Does corporate governance affect the relationship between earnings management and firm performance? An endogenous switching regression model 2020Corporate Governance Quality, Ownership Structure, Agency Costs and Firm Performance. Evidence from an Emerging Economy 2002THE APPLICATION OF INTANGIBLE ASSET ACCOUNTING AND DISCRETIONARY POLICY CHOICES IN THE UK FOOTBALL INDUSTRY

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Year1990

Typearticle

Published1990-01-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations85

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/0165-4101(90)90046-7

openalex_workW2132945286

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1999The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms

2002Revisiting the Reportedly Weak Value Relevance of Oil and Gas Asset Present Values: The Roles of Measurement Error, Model Misspecification, and Time-Period Idiosyncrasy

1995Executive Bonus Plans and Accounting Trade-Offs - The Case of the Oil-and-Gas-Industry, 1985-86