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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 CompaniesSpear, Nasser A. (Nasser Abdelmonem) 05 1900 (has links)
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.
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