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Volumn 7, Issue 3, 1997, Pages 169-181

Artificial neural networks and the accounting method choice in the oil and gas industry

Author keywords

Accounting method choice; Full cost; Logit models; Multiple discriminant analysis; Neural networks; Oil and gas; Successful efforts

Indexed keywords


EID: 9144261336     PISSN: 14717727     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (5)

References (15)
  • 1
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    • Chen, K.C.W., & Lee, C.W.J. (1995). Executive bonus plans and accounting trade-offs: the case of the oil and gas industry, 1985-86. The Accounting Review, 70,91-111
    • (1995) The Accounting Review , vol.70 , pp. 91-111
    • Chen, K.C.W.1    Lee, C.W.J.2
  • 2
    • 0010209243 scopus 로고
    • An analysis of differences between non-major oil firms using successful efforts and full cost methods
    • Deakin Jr., E.B. (1979). An analysis of differences between non-major oil firms using successful efforts and full cost methods. The Accounting Review, 54,122-734.
    • (1979) The Accounting Review , vol.54 , pp. 122-734
    • Deakin Jr., E.B.1
  • 4
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    • Current developments in financial accounting
    • Hall, J. (1986). Current developments in financial accounting. Journal of Petroleum Accounting, l-2.
    • (1986) Journal of Petroleum Accounting
    • Hall, J.1
  • 6
    • 0010646533 scopus 로고
    • Determinants of intramethod choice in the oil and gas industry
    • Lilien, S., & Pastena, V. (1982). Determinants of intramethod choice in the oil and gas industry. Journalof Accounting and Economics, 4, 145-170.
    • (1982) Journal sof Accounting and Economics , vol.4 , pp. 145-170
    • Lilien, S.1    Pastena, V.2
  • 7
    • 38249018695 scopus 로고
    • Efficient contracting and the choice of accounting method in the oil and gas industry
    • Malmquist, D.H. (1990). Efficient contracting and the choice of accounting method in the oil and gas industry. Journal of Accounting and Economics, 12, 173-205.
    • (1990) Journal of Accounting and Economics , vol.12 , pp. 173-205
    • Malmquist, D.H.1
  • 8
    • 84895194682 scopus 로고
    • Survey of companies using full cost method of accounting
    • Moore, C., & Runge, J. (1986). Survey of companies using full cost method of accounting. Journal of Petroleum Accounting, I, 29-38.
    • (1986) Journal of Petroleum Accounting , vol.1 , pp. 29-38
    • Moore, C.1    Runge, J.2
  • 9
    • 84895096150 scopus 로고
    • Ward Systems Group, Inc. Maryland: Ward Systems Group, Inc
    • Ward Systems Group, Inc. (1993a). NeuroShell®2. User manual-2nd edition. Maryland: Ward Systems Group, Inc.
    • (1993) NeuroShell®2. User manual-2nd edition
  • 10
    • 0003652291 scopus 로고
    • Ward Systems Group, Inc. (3rd edn). Maryland: Ward Systems Group, Inc
    • Ward Systems Group, Inc. (1993b). Neuro Windows: Neural Network Dynamic Link Library (3rd edn). Maryland: Ward Systems Group, Inc.
    • (1993) Neuro Windows: Neural Network Dynamic Link Library
  • 11
    • 84988828223 scopus 로고
    • Neural networks: a new tool for predicting thrift failures
    • Salchenberger, L., Cinar, E.M., & Lash, N. (1992). Neural networks: a new tool for predicting thrift failures. Decision Sciences, 23, 899-916.
    • (1992) Decision Sciences , vol.23 , pp. 899-916
    • Salchenberger, L.1    Cinar, E.M.2    Lash, N.3
  • 12
    • 84910296032 scopus 로고
    • Securities and Exchange Commission Washington D.C.: SEC
    • Securities and Exchange Commission (1978). Accounting Series Release No. 253. Washington D.C.: SEC.
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    • Securities and Exchange Commission Washington D.C.: SEC
    • Securities and Exchange Commission (1979). Accounting Series Release No. 258. Washington D.C.: SEC.
    • (1979) Accounting Series Release No. 258
  • 14
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    • SEC is urged to reject proposed change in accounting for oil companies, October 4
    • The Wall Street Journal(1986). SEC is urged to reject proposed change in accounting for oil companies, October 4.
    • (1986) The Wall Street Journal


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.