The Informational Effects of Tightening Oil and Gas Disclosure Rules
Author:
Affiliation:
1. IESE Business School
2. London School of Economics and Political Science
3. University of Chicago
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/1911-3846.12572
Reference71 articles.
1. A Comparative Analysis of Auditor, Manager and Financial Analyst Interpretations of SFAS 5 Disclosure Guidelines
2. New evidence on SFAS No. 69 and the components of the change in reserve value;Alciatore M.;The Accounting Review,1993
3. Between‐auditor differences in the interpretation of probability phrases;Amer T.;Auditing: A Journal of Practice & Theory,1994
4. Context-Dependence of Auditors' Interpretations of theSFAS No. 5Probability Expressions
5. Do information releases increase or decrease information asymmetry? New evidence from analyst forecast announcements
Cited by 11 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. Accounting Research as Bayesian Inference to the Best Explanation;Accounting, Economics, and Law: A Convivium;2023-10-20
2. Real Effects of Mandatory Forward-Looking Disclosures: Evidence from a Natural Experiment;SSRN Electronic Journal;2023
3. Balance Sheet Strength in the Oil and Gas Industry: Saving for a Rainy Day or Making Hay While the Sun Shines;2023
4. Discretionary Accounting Choices and Financial Statement Comparability: Evidence from Extractive Industries Pre- and Post-IFRS Adoption;SSRN Electronic Journal;2023
5. The Usefulness of Increased Disclosures for Complex Estimates;SSRN Electronic Journal;2023
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3