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The proposed elimination of full cost accounting in the extractive petroleum industry
12 references·16 citing·40 second hop
The proposed elimination of full cost accounting in the extractive petroleum industry (1979)The proposed elimination of full cost acc…Towards a Positive Theory of the Determination of Accounting Standards. 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(2017)Do the FASB's Standards Add S…The politics of accounting standard-setting: A review of empirical research (2013)The politics of accounting st…Investigating international accounting standard setting: The black box of IFRS 6 (2010)Investigating international a…Powerful players: How constituents captured the setting of IFRS 6, an accounting standard for the extractive industries (2009)Powerful players: How constit…Relative Value Relevance of the Successful Efforts and Full Cost Accounting Methods in the Oil and Gas Industry (2003)Relative Value Relevance of t…The Relevance to Firm Valuation of Capitalising Intangible Assets in Total and by Category (2001)The Relevance to Firm Valuati…Earnings Management of Chemical Firms in Response to Political Costs from Environmental Legislation (1997)Earnings Management of Chemic…BANKRUPTCY DISCRIMINATION WITH REAL VARIABLES (1994)BANKRUPTCY DISCRIMINATION WIT…Efficient contracting and the choice of accounting method in the oil and gas industry (1990)Efficient contracting and the…Market Forces and Commercial Aircraft Safety (1987)Market Forces and Commercial …Mandated accounting changes and debt covenants (1984)Mandated accounting changes a…Mandated successful efforts and auditor choice (1982)Mandated successful efforts a…The Economic Effects of Involuntary Uniformity in the Financial Reporting of R&D Expenditures (1980)The Economic Effects of Invol…The adjustment of security returns to the disclosure of replacement cost accounting information (1980)The adjustment of security re…Accounting for Research and Development Costs: The Impact on Research and Development Expenditures (1980)Accounting for Research and D…Financial accounting and reporting by oil and gas producing companies (1979)Financial accounting and repo…Portfolio Selection: Efficient Diversification of Investments (1959)Dividend Policy, Growth, and the Valuation of Shares (1961)The Behavior of Stock-Market Prices (1965)Diversification, Ricardian Rents, and Tobin's q (1988)The Event Study Methodology Since 1969 (1998)Nonlinear Pricing Kernels, Kurtosis Preference, and Evidence from the Cross Section of Equity Returns (2002)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Measuring security price performance (1980)Earnings Management During Import Relief Investigations (1991)Event Studies in Economics and Finance (1997)Risk, Return, and Equilibrium: Empirical Tests (1973)Strategic Factor Markets: Expectations, Luck, and Business Strategy (1986)Efficient Capital Markets: II (1991)Rational Expectations and the Theory of Price Movements (1961)An Empirical Evaluation of Accounting Income Numbers (1968)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate Financial Policy, Information, and Market Expectations: An Empirical Investigation of Dividends (1987)The incremental information content of cash-flow components (1990)Reengineering Nonprofit Financial Accountability: Toward a More Reliable Foundation for Regulation (2003)An Economic Theory of Democracy. 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(2013)
this work references cited by second hop

References

  • 1968The Information Content of Annual Earnings Announcements2,739 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1976Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test1,749 cited
  • 1974A Comparison of the Stable and Student Distributions as Statistical Models for Stock Prices903 cited
  • 1974Risk and return: The case of merging firms869 cited
  • 1966Market and Industry Factors in Stock Price Behavior838 cited
  • 1972The Distribution of Share Price Changes533 cited
  • 1974Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work281 cited
  • 1978Corporate Signaling, External Accounting, and Capital Market Equilibrium: Evidence on Dividends, Income, and Extraordinary Items274 cited
  • 1972Changes in Accounting Techniques and Stock Prices216 cited
  • 1972Investor Evaluation of Accounting Information: Some Empirical Evidence207 cited
  • 1973Relationship between Accounting Changes and Stock Prices: Problems of Measurement and Some Empirical Evidence158 cited

Cited by

  • 2001The Relevance to Firm Valuation of Capitalising Intangible Assets in Total and by Category123 cited
  • 2009Powerful players: How constituents captured the setting of IFRS 6, an accounting standard for the extractive industries

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110 cited
  • 2013The politics of accounting standard-setting: A review of empirical research108 cited
  • 1984Mandated accounting changes and debt covenants103 cited
  • 1997Earnings Management of Chemical Firms in Response to Political Costs from Environmental Legislation97 cited
  • 1980Accounting for Research and Development Costs: The Impact on Research and Development Expenditures97 cited
  • 1994BANKRUPTCY DISCRIMINATION WITH REAL VARIABLES94 cited
  • 1980The Economic Effects of Involuntary Uniformity in the Financial Reporting of R&D Expenditures94 cited
  • 1979Financial accounting and reporting by oil and gas producing companies87 cited
  • 1990Efficient contracting and the choice of accounting method in the oil and gas industry85 cited
  • 2017Do the FASB's Standards Add Shareholder Value?84 cited
  • 2003Relative Value Relevance of the Successful Efforts and Full Cost Accounting Methods in the Oil and Gas Industry73 cited
  • 1982Mandated successful efforts and auditor choice70 cited
  • 2010Investigating international accounting standard setting: The black box of IFRS 669 cited
  • 1980The adjustment of security returns to the disclosure of replacement cost accounting information63 cited
  • 1987Market Forces and Commercial Aircraft Safety62 cited