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The proposed elimination of full cost accounting in the extractive petroleum industry : An empirical assessment of the market consequences

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  • Collins, Daniel W.
  • Dent, Warren T.

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  • Collins, Daniel W. & Dent, Warren T., 1979. "The proposed elimination of full cost accounting in the extractive petroleum industry : An empirical assessment of the market consequences," Journal of Accounting and Economics, Elsevier, vol. 1(1), pages 3-44, March.
    • Handle: RePEc:eee:jaecon:v:1:y:1979:i:1:p:3-44
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    Cited by:

    1. Jayne Godfrey & Ping-Sheng Koh, 2001. "The Relevance to Firm Valuation of Capitalising Intangible Assets in Total and by Category," Australian Accounting Review, CPA Australia, vol. 11(24), pages 39-48, July.
    2. Misund, Bård, 2015. "Accounting for Oil and Gas Exploration Activities: A Triumph of Economics over Politics," UiS Working Papers in Economics and Finance 2015/15, University of Stavanger.
    3. Fiechter, Peter & Landsman, Wayne R. & Peasnell, Kenneth & Renders, Annelies, 2024. "Do industry-specific accounting standards matter for capital allocation decisions?," Journal of Accounting and Economics, Elsevier, vol. 77(2).
    4. Li‐Kai Liao & Yu‐Wei Fan & Ming‐Hsin Shih, 2020. "What drives social responsibility indices returns? Macroeconomics matters," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 514-524, March.
    5. 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.
    6. Michael Theobald, 1985. "Exclusion period and market model parameter nonstationarities in price reaction studies," Contemporary Accounting Research, John Wiley & Sons, vol. 2(1), pages 1-22, September.
    7. Michael Theobald, 1985. "Période d'exclusion et paramètres non†stationnaires d'un modèle de marché dans des études de réactions des prix," Contemporary Accounting Research, John Wiley & Sons, vol. 2(1), pages 23-45, September.
    8. Bård Misund, 2017. "Accounting method choice and market valuation in the extractive industries," Cogent Economics & Finance, Taylor & Francis Journals, vol. 5(1), pages 1408944-140, January.
    9. Ramesh Chandra & Kermit Rohrbach, 1990. "A methodological note on detecting a location shift in the distribution of abnormal returns: A nonparametric approach," Contemporary Accounting Research, John Wiley & Sons, vol. 7(1), pages 123-141, September.
    10. Ramesh Chandra & Bala V. Balachandran, 1990. "A synthesis of alternative testing procedures for event studies," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 611-640, March.
    11. Brown, Lawrence D., 1996. "Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 723-754.

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