1. Asset write-downs;Alciatore;Journal of Accounting Literature,1998
2. Andersen, Arthur & Co., 1989. Oil and gas reserve disclosures: 1984–1988 survey of 244 public companies. Houston, TX.
3. The conservatism principle and the asymmetric timeliness of earnings;Basu;Journal of Accounting and Economics,1997
4. The timing of asset write downs in the oil and gas industry;Chen;Petroleum Accounting and Financial Management Journal,1991
5. Coopers and Lybrand/Institute of Petroleum Accounting, 1994. Survey of Accounting Practices in the Oil and Gas Industry. Denton. TX.