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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 Companies

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.

Identiferoai:union.ndltd.org:unt.edu/info:ark/67531/metadc277915
Date05 1900
CreatorsSpear, Nasser A. (Nasser Abdelmonem)
ContributorsBoynton, Charles E., Schutte, David P., Mayper, Alan G., 1952-, Molina, David J.
PublisherUniversity of North Texas
Source SetsUniversity of North Texas
LanguageEnglish
Detected LanguageEnglish
TypeThesis or Dissertation
Formatix, 202 leaves, Text
RightsPublic, Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved., Spear, Nasser A. (Nasser Abdelmonem)

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