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美国石油天然气会计准则及其实证研究 被引量：1

USA Oil and Gas Accounting Standards and Empirical Research Related
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摘要 对美国石油天然气会计准则及其实证研究进行了总结和分析,并与我国新近出台的石油天然气会计准则进行比较,从而提出我国油气会计实证研究未来的主要问题和研究方向。 This paper summaries and analyzes the USA oil and gas accounting standards and empirical researches, and compares with China oil and gas accounting standards recently published. Therefore, it points out the main problems and future research direction about China oil and gas accounting standards.
作者 金雁勃
机构地区 美国加利福尼亚州立大学
出处 《上海立信会计学院学报》 2008年第3期26-29,共4页 Journal of Shanghai Lixin University of Commerce
关键词 石油天然气会计准则 SE FC 实证研究 oil and gas accounting standards successful efforts full cost empirical research
分类号 F23 [经济管理—会计学]
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参考文献9

  • 1[1]Harris,Trevor S,James A.Ohlson.Accounting Disclosures and the Market's Valuation of Oil and Gas Properties[J].The Accounting Review,1987,62(4):651-70.
  • 2[2]Clinch,Greg,Joseph Magliolo.Market Perceptions of Reserve Disclosures under SFAS No.69[J].The Accounting Review,1992,67(4):843-61.
  • 3[3]Boone,Jeffery P.Revisiting the Reportedly Weak Value Relevance of Oil and Gas Asset Present Values:The Role of Measurement Error,Model Misspecification,and Time-period Idiosyncrasy[J].The Accounting Review,2002,77(1):73-106.
  • 4[4]Doran,B.M.,D.Collins,D.Dhaliwal.The Information of Historical Cost Earnings Relative to Supplemental Reserve-based Accounting Data in the Extractive Petroleum Industry[J].The Accounting Review,1988,63:389-413.
  • 5[5]Alciatore,Mimi L.New Evidence on SFAS No.69 and the Components of the Change in Reserve Value[J].The Accounting Review,1993,68 (3):639-56.
  • 6[6]Boone,Jeffery P.Oil and Gas Reserve Value Disclosures and Bid-ask Spreads[J].Journal of Accounting and Public Policy,1998,17:55 -84.
  • 7[7]Sunder,Shyam.Properties of Accounting Numbers under Full Costing and Successful-Efforts Costing in the Petroleum Industry[J].The Accounting Review,1976,51(1):1-18.
  • 8[8]Bandyopadhyay,Sail P.Market Reactions to Earnings Announcements of Successful Efforts and Full cost Firms in the Oil and Gas Industry[J].The Accounting Review,1994,69(4):657 -74.
  • 9[9]Jin,Yanbo,Philippe Jorion.Market Valuation and Accounting Measures of Oil and Gas properties[R].Working Paper,California State University,2007.

同被引文献10

  • 1Edward B.Deakin(1979),"An Analysis of Differences Between Non-major Oil Finns Using Successful Efforts and Full Cost Methods",The Accounting Review,10.
  • 2Bandyopadhyay,Sati P.(1994),"Market Peactions to Earnings Announcements of Successful Efforts and Full cost Firms in the Oil and Gas Industry"[J].The Accounting Review,69(4):657-74.
  • 3Corinne L.Cortese,Helen J.Irvine,Mary A.Kaidonis (2009),"Powerful players How constituents captured the setting of IFRS 6,an accounting standard for the extractive industries",C.L.Cortese et al./ Accounting Forum.
  • 4Harris,Trevor S,James A.Ohlson (1987),"Accounting Dis-closures and the Market's Valuation of Oil and Gas Properties"[J].The Accounting Review,62(4) 651-70.
  • 5Lisa Bryant(2003),"Relative Value Relevance of the Successful Efforts and Full Cost Accounting Methods in the Oil and Gas Industry",Review of Accounting Studies 8,5-28.
  • 6Mimi Alciatore,Peter Easton,Nasser Spear (2000),"Accounting for the impairment of long-lived assets Evidence from the petroleum industry",Journal of Accounting and Economics 29,151-172.
  • 7Steven Lilien,Victor Pastena (1982),"Determinants of intramethod chice in the oil and gas industry".Journal of Accounting and Economics,Volume 4,Issue 3,Pages 145-170.
  • 8Sunder,Shyam.(1976) "Properties of Accounting Numbers under Full Costing and Successful-Efforts costing in the Petroleum Industry"[d].The Accounting Review,51(1):1-18.
  • 9Thomas Lys (1984),"Mandated accounting changes and debt covenants:The case of oil and gas accounting",Journal of Accounting and Economics,Volume 6,Issue 1,Pages 59-65.
  • 10W.Bruce Johnson and Ramachandran Ramanan(1988),"Discretionary Accounting changes from 'Successful Efforts' to 'Full Cost'Methods:1970-76",The Accounting Arvlew,January.

引证文献1

二级引证文献1

上海立信会计学院学报
2008年 第3期

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