Upstream oil and gas operations -- Introduction to oil and gas accounting -- Oil and gas reserves -- Nondrilling exploration costs : successful efforts -- Acquisition cost of unproved property : successful efforts -- Drilling and development costs : successful efforts -- Proved property cost...

Intro -- Contents -- Chapter 1. Overview of International Upstream Operations -- International Financial Accounting and Reporting Standards -- Oil and Gas Industry-Specific Accounting Standards -- International Industry Structure -- Overview of Upstream Operations -- Mineral Interest Basics --...

Using a matching approach and multivariate logit analysis we determine that management of firms involved in MBOs more frequently chose income increasing accounting policies than did a matched sample of non‐MBO firms. The results provide support for the managerial economic incentives hypothesis...