The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry

Author:

Collins Daniel W.,Rozeff Michael S.,Dhaliwal Dan S.

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance,Accounting

Reference30 articles.

1. The relationship between market value and return of common stocks;Banz,1979

2. An evaluation of studies on the effect of the FASB's Exposure Draft and Statement 19 on the share prices of oil and gas producing companies;Benston;Statement before the Securities and Exchange Commission, May 4, SEC File S7-715,1978

3. Size, leverage, and dividend record as determinants of equity risk;Ben-Zion;Journal of Finance,1975

4. The proposed elimination of full cost accounting in the extractive petroleum industry;Collins;Journal of Accounting and Economics,1979

5. An analysis of differences between nonmajor oil firms using successful efforts and full cost methods;Deakin,1978

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