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The Impact of the Ceiling Test Write-off on the Security Returns of Full Cost Oil and Gas Firms (open access)

The Impact of the Ceiling Test Write-off on the Security Returns of Full Cost Oil and Gas Firms

This study examined the impact of the ceiling test write-off on the stock prices of affected full cost (FC) oil and gas firms.
Date: May 1992
Creator: AlDiab, Taisier F. (Taisier Fares)
System: The UNT Digital Library
The Information Content of Supplemental Reserve-Based Replacement Measures Relative to that of Historical Cost income and its Cash and Accrual Components of Oil and Gas Producing Companies (open access)

The Information Content of Supplemental Reserve-Based Replacement Measures Relative to that of Historical Cost income and its Cash and Accrual Components of Oil and Gas Producing Companies

This study examined whether three reserve-based quantity replacement measures and three reserve-based value replacement measures have incremental information content beyond that of historical earnings and its cash and accrual components. This study also examined whether the cash and accrual components of earnings have incremental information content beyond that of earnings.
Date: May 1992
Creator: Spear, Nasser A. (Nasser Abdelmonem)
System: The UNT Digital Library
An Analysis of Factors Associated with Voluntary Disclosure of Management's Responsibilities for Internal Control (open access)

An Analysis of Factors Associated with Voluntary Disclosure of Management's Responsibilities for Internal Control

The purpose of this study was to identify company characteristics associated with the presence of disclosures regarding internal control in the annual report. Gibbins, Richardson and Waterhouse [1990] have developed a framework from which to examine financial disclosure,. These authors define two dimensions of a company's disclosure position; opportunism and ritualism. I examined the association between variables representing the dimensions identified by these authors and a company's decision regarding disclosure of a management report on internal control. I compared specific characteristics of companies disclosing this information to those of companies not disclosing. The dependent variable represented the presence or absence of disclosure. I used logit analysis to test the significance of the chosen characteristics relative to the decision to include or exclude a management report on internal control in the annual report. My results were consistent with the existence of ritualism with respect to this issue. Reporting on internal controls was associated with membership in the Financial Executives Institute, auditor choice, certain industry designations and prior inclusion of such a report. FEI membership was closely related to initial reporting decisions as well'. I found evidence of opportunism as well. The likelihood of reporting on internal controls was related to company …
Date: August 1992
Creator: Tanner, Margaret Morgan
System: The UNT Digital Library
An Analysis of the Accounting System of the Quincy Mining Company: 1846-1900 (open access)

An Analysis of the Accounting System of the Quincy Mining Company: 1846-1900

This historical study examines the evolution of the accounting system of the Quincy Mining Company between 1846 and 1900. The external financial reporting practices and internal accounting procedures of the firm are defined and interpreted in the context of three time periods that portray the formation, growth and maturation of the firm. Each period reflects unique economic and social conditions that are associated with changes in the firm's accounting system. A cross temporal analysis of these changes highlights three factors: the relationship between the accounting system and the labor force, the emergence of accounting as a control mechanism and the diminishing informational content of the firm's annual reports. Primary sources are used to document the perspectives of the Quincy management and to assess the motivations for accounting processes such as internal control, auditing procedures, responsibility centers and other managerial practices. This study addresses the inherent nature of accounting information and its relationship to the economic and social environment of an individual firm in the nineteenth century.
Date: December 1992
Creator: Michael, Rodney R. (Rodney Richard)
System: The UNT Digital Library
The Effects of Interactions with IRS Employees on Tax Practitioners' Attitudes toward the IRS (open access)

The Effects of Interactions with IRS Employees on Tax Practitioners' Attitudes toward the IRS

The purpose of this study was to determine the effects of interactions with IRS employees on tax practitioners' attitudes toward the IRS. The mission of the IRS is to inspire the highest degree of public confidence as it collects the proper amount of tax revenues at the least cost to the public. The IRS believes it must project a favorable image to tax practitioners in order to foster a high level of support for its mission. Prior surveys of tax practitioners found that practitioners have generally unfavorable attitudes toward the IRS and its employees. This study examined whether the unfavorable attitudes result from interactions with IRS employees, and provides empirical evidence of the effects of interactions with IRS employees on tax practitioners' attitudes toward the IRS.
Date: December 1992
Creator: Gutierrez, Theresa Kay
System: The UNT Digital Library