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会计方法选择:西方油气会计实证研究典型文献综述及启示 被引量：1

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摘要 本文从会计方法选择、转换、市场反应方面着重对西方油气会计实证研究的典型文献进行了分类综合评述,以期在借鉴其研究成果的基础上,对促进我国石油天然气会计实证研究和完善油气会计准则有所启示。
作者 胡坤涛 王琳
机构地区 中国石油大学(北京)工商管理学院
出处 《现代商业》 2010年第36期219-220,共2页 Modern Business
关键词 油气会计 实证研究 成果法 完全成本法
分类号 F275.2 [经济管理—企业管理]
  • 相关文献

参考文献11

  • 1金雁勃.美国石油天然气会计准则及其实证研究[J].上海立信会计学院学报,2008,22(3):26-29. 被引量：1
  • 2Edward B.Deakin(1979),"An Analysis of Differences Between Non-major Oil Finns Using Successful Efforts and Full Cost Methods",The Accounting Review,10.
  • 3Bandyopadhyay,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.
  • 4Corinne 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.
  • 5Harris,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.
  • 6Lisa 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.
  • 7Mimi 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.
  • 8Steven 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.
  • 9Sunder,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.
  • 10Thomas 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.

二级参考文献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.

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现代商业
2010年 第36期

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