3Sati P. Bandyopadhyay. 1994. Market Reaction to Earnings Announcements of Successful Efforts and Full Cost Firms in Oil and Gas Industry. The Accounting Review, October: 657 - 674.
4Baruch Lev. 1979. The Impact of Accounting Regulation on the Stock Market: The Case of Oil and Gas Companies. The Accounting Review, July: 485 - 503.
5Edward B. Deakin. 1979. An Analysis of Differences Between Non - major Oil Firms Using Successful Efforts and Full Cost Methods. The Accounting Review, October: 722 - 734.
6W. Bruce Johnson and Ramachandran Ramanan. 1988. Discretionary Accounting Changes from ' Successful Efforts' to ' Full Cost' Method: 1970-76. The Accounting Review, January: 96 - 109.
7ED6 Exploration for and evaluation of mineral resources. IASB.
