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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