Recognition versus disclosure in the oil and gas industry

Journal of Accounting Research

Volumn 34, Issue SUPPL., 1996, Pages 21-32

  Aboody, David ^a  

^a UNIVERSITY OF CALIFORNIA   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 20044385431     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.2307/2491423     Document Type: Article

References (9)

1. BALL, R., AND S. P. KOTHARI. "Securities Returns around Earnings Announcements." The Accounting Review (October 1991): 718-38.
2. BERNARD, V., AND K. SCHIPPER. "Recognition and Disclosure in Financial Reporting." Working paper, University of Michigan and University of Chicago, November 1994.
3. BROCK, H.; J. KLINGSTEDT; AND D. JONES. Oil and Gas Accounting. 2d ed. Denton, Tex.: Professional Development Institute, 1985.
4. ELLIOTT, J., AND W. SHAW. "Write-Offs as Accounting Procedures to Manage Perceptions." Journal of Accounting Research (Supplement 1988): 91-119.
5. FINANCIAL ACCOUNTING STANDARDS BOARD. Statement of financial Accounting Standards No. 121: Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of. Stamford, Conn.: FASB, 1995.
6. HARPER, R.; W. MISTER; AND J. STRAWSER. "The Impact of New Pension Disclosure Rules on Perceptions of Debt." Journal of Accounting Research (Autumn 1987): 327-30.
7. _. "The Effect of Recognition versus Disclosure of Unfunded Postretirement Benefits on Lenders' Perceptions of Debt." Accounting Horizons (September 1991): 50-56.
8. SECURITIES AND EXCHANGE COMMISSION. Regulation SX: Financial Accounting and Reporting for Oil and Gas Producing Activities Pursuant to the Federal Securities Laws and Energy Policy and Conservation Act of 1973. Washington, D.C.: SEC, 1978.
9. STRONG, J., AND J. MEYER. "Asset Writedowns: Management Incentives and Security Returns." Journal of Finance (July 1987): 643-63.