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Relative information content of proven reserves: The BOEs-revenue versus BOEs-energy

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  • Berry, Kevin T.
  • Hasan, Tanweer
  • O'Bryan, David

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  • Berry, Kevin T. & Hasan, Tanweer & O'Bryan, David, 1998. "Relative information content of proven reserves: The BOEs-revenue versus BOEs-energy," Journal of Energy Finance & Development, Elsevier, vol. 3(1), pages 1-11.
    • Handle: RePEc:eee:jefdev:v:3:y:1998:i:1:p:1-11
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    References listed on IDEAS

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    1. Malmquist, David H., 1990. "Efficient contracting and the choice of accounting method in the oil and gas industry," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 173-205, January.
    2. Christie, Andrew A., 1987. "On cross-sectional analysis in accounting research," Journal of Accounting and Economics, Elsevier, vol. 9(3), pages 231-258, December.
    3. White, Halbert, 1980. "A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity," Econometrica, Econometric Society, vol. 48(4), pages 817-838, May.
    4. Lys, T, 1986. "Capital Analysis Of Reserve Recognition Accounting - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 24, pages 109-111.
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    Cited by:

    1. Tega Anighoro, 2020. "Value relevance of the components of oil and gas reserve quantity change disclosures of upstream oil and gas companies in the london stock exchange," Papers 2005.14659, arXiv.org.

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