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Market Reaction To Reserve Recognition Accounting

Author

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  • BELL, TB

Abstract

No abstract is available for this item.

Suggested Citation

  • Bell, Tb, 1983. "Market Reaction To Reserve Recognition Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 21(1), pages 1-17.
    • Handle: RePEc:bla:joares:v:21:y:1983:i:1:p:1-17
    DOI: http://hdl.handle.net/10.2307/2490933
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    Citations

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    Cited by:

    1. Nasser A. Spear, 1994. "The Stock Market Reaction to the Reserve Quantity Disclosures of U.S. Oil and Gas Producers," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 381-404, June.
    2. Sidney J. Gray & Niclas Hellman & Mariya N. Ivanova, 2019. "Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature," Abacus, Accounting Foundation, University of Sydney, vol. 55(1), pages 42-91, March.
    3. Vicknair, David & Tansey, Michael & O'Brien, Thomas E., 2022. "Measuring fossil fuel reserves: A simulation and review of the U.S. Securities and Exchange Commission approach," Resources Policy, Elsevier, vol. 79(C).
    4. Hughes, Susan B. & Wood, Amy L. & Hodgdon, Christopher, 2011. "Bank response to SEC disclosure guidance issued during the 2007–2008 US financial crisis," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 149-159.
    5. Mirza, Malik, 1999. "Disclosure of reserves in the annual reports of Australian mining and petroleum firms," Journal of Energy Finance & Development, Elsevier, vol. 4(2), pages 219-238.
    6. Power, Sean Bradley & Cleary, Peter & Donnelly, Ray, 2017. "Accounting in the London Stock Exchange's extractive industry: The effect of policy diversity on the value relevance of exploration-related disclosures," The British Accounting Review, Elsevier, vol. 49(6), pages 545-559.

    More about this item

    Keywords

    Reserve recognition accounting; ASR No. 253; Market reaction; Mandatory disclosure;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading

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