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Cited by 310

The DOI matches its Crossref record; 5 of the 5 references it cites were found in a registry or an index.

DISCRETIONARY DISCLOSURE OF RESERVES BY OIL AND GAS COMPANIES: AN ECONOMIC ANALYSIS

Craswell, A.T., Taylor, S.L.·1992·Journal of Business Finance & Accounting
DOI 10.1111/j.1468-5957.1992.tb00626.x
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Citations

Cites

Show all 5 references

Research works printed but not linked: 24

  1. Ball R.J., 1982, Corporate Financial Reporting: A Methodological Review of Empirical Research, Studies on Current Research Methodologies in Accounting: Journal of Accounting Research, 161
  2. Bazley M. P.BrownandH.Y.Izan(1985) ‘An Analysis of Lease Disclosure by Australian Companies’ Abacus(March 1985) pp.44–62. · DOI
  3. Chow C.W.(1982) ‘The Demand for External Auditing: Size Debt and Ownership Influences’ The Accounting Review(April 1982) pp.272–291.
  4. Christie A.A.(1990) ‘Aggregation of Test Statistics: An Evaluation of the Evidence on Contracting and Size Hypotheses’ Journal of Accounting and Economics(December 1990) pp.15–36. · DOI
  5. DeAngelo L.(1981) ‘Auditor Size and Quality’ Journal of Accounting and Economics(December 1981) pp.182–199. · DOI
  6. Eldahrawy K.(1986) ‘The Effects of SFAF No. 69 Signals on the Discriminant and Predictive Ability of Financial Reporting for Business Failure in the Oil and Gas Industry’ Journal of Petroleum Accounting(Summer 1986).
  7. Fama E.F.andM.C.Jensen(1983) ‘Separation of Ownership and Control’ Journal of Law and Economics(June 1983) pp.301–326. · DOI · Paper page
  8. Francis J.R.andD.J.Stokes(1986) ‘Audit Prices Product Differentiation and Scale Economies: Further Evidence from the Australian Market’ Journal of Accounting Research(Autumn 1986) pp.383–393. · DOI
  9. Grossman S.J.(1981) ‘The Informational Role of Warranties and Private Disclosure About Product Quality’ Journal of Law and Economics(December 1981) pp.461–489. · DOI
  10. Grove H.D. F.H.SeltoandP.L.Lee(1988) ‘An Assessment of the Relevance of Standardised Measures for Oil and Gas Reserves’ Journal of Petroleum Accounting(Spring 1988).
  11. Holthausen R.W.andR.W.Leftwich(1983) ‘The Economic Consequences of Accounting Choice: Implications of Costly Contracting and Monitoring’ Journal of Accounting and Economics(August 1983) pp.77–117. · DOI
  12. Jensen M.C.andW.H.Meckling(1976) ‘Theory of the Firm: Managerial Behavior Agency Costs and Ownership Structure’ Journal of Financial Economics(October 1976) pp.305–360. · DOI · Paper page
  13. Leftwich R.W., 1981, Voluntary Corporate Disclosure: The Case of Interim Reporting, Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements, supplement to Journal of Accounting Research, 50
  14. Lys T.(1984) ‘Mandated Accounting Changes and Debt Covenants: The Case of Oil and Gas Accounting’ Journal of Accounting and Economics(April 1984) pp.39–65. · DOI
  15. Miller M.H.andC.W.Upton(1985a) ‘A Test of the Hotelling Valuation Principle’ Journal of Political Economy(February 1985) pp.1–25. · DOI
  16. Miller M.H.andC.W.Upton(1985b) ‘The Pricing of Oil and Gas: Some Further Results’ Journal of Finance(July 1985) pp.1009–1018. · DOI
  17. Press E.G.andJ.B.Weintrop(1990) ‘Accounting‐based Constraints in Public and Private Debt Agreements: Their Association with Leverage and Impact on Accounting Choice’ Journal of Accounting and Economics(January 1990) pp.65–95. · DOI
  18. Titman S.andB.Trueman(1986) ‘Information Quality and the Valuation of New Issues’ Journal of Accounting and Economics(December 1986) pp.159–172. · DOI · Paper page
  19. Trout J., 1985, Who Audits Australia and New Zealand
  20. Trueman B.(1986) ‘Why Do Managers Voluntarily Release Earnings Forecasts?’ Journal of Accounting and Economics(March 1986) pp.53–71. · DOI
  21. Verrecchia R.(1990) ‘Endogenous Proprietary Costs through Firm Interdependence’ Journal of Accounting and Economics(December 1990) pp.245–250. · DOI
  22. Wagenhofer A.(1990) ‘Voluntary Disclosure with a Strategic Opponent’ Journal of Accounting and Economics(March 1990) pp.341–363. · DOI
  23. Watts R.L., 1986, Positive Accounting Theory
  24. Whittred G.P.(1987) ‘The Derived Demand for Consolidated Financial Reporting’ Journal of Accounting and Economics(December 1987) pp.259–286. · DOI

Cited by

Metadata

Authors
Craswell, A. T., & Taylor, S. L.
Venue
Journal of Business Finance & Accounting
Publisher
Wiley
Published
1992-01
Volume
19
Issue
2
Pages
295-308
ISSN
  • 0306-686X (ISSN-L)
  • 1468-5957
DOI
10.1111/j.1468-5957.1992.tb00626.x
OpenAlex
W2019996370
Cited by
310
References
5
FWCI
9.15
Type
journal article
Language
en
Open access
closed
Licence
onlinelibrary.wiley.com/termsAndConditions#vor (vor, 5454 d)

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