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Tax effort and oil royalties in the Brazilian municipalities
Postali, Fernando Antonio Slaibe - In: Economia : revista da ANPEC 16 (2015) 3, pp. 395-405
This paper estimates a stochastic production frontier, to investigate whether municipalities covered by oil royalties … variable as instruments in the inefficiency equation. The data set is composed of a panel of Brazilian municipalities from 2002 … fiscal effort by the benefiting municipalities. …
Persistent link: https://www.econbiz.de/10011865590
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Petroleum accounting : principles, procedures, & issues
Brock, Horace R.; Carnes, Martha Z.; Justice, Randol - 2007 - 6. ed.
Persistent link: https://www.econbiz.de/10003776530
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Management accounting at Russian oil and gas companies
Panteleeva, Elena - In: Norwegian-Russian cooperation in business education and …, (pp. 112-122). 2007
Persistent link: https://www.econbiz.de/10003572200
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Exploring how the balanced scorecard engages and unfolds : articulating the visual power of accounting inscriptions
Busco, Cristiano; Quattrone, Paolo - In: Contemporary accounting research : a journal of the … 32 (2015) 3, pp. 1236-1262
Persistent link: https://www.econbiz.de/10011398734
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IFRS adoption impact on financial and accounting information quality : an exploratory study on Moroccan petroleum and gas sector
Cherti, Anass; Zaam, Houria - In: Business and Economic Research : BER 6 (2016) 1, pp. 337-351
Persistent link: https://www.econbiz.de/10011494660
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Petroleum accounting : principles, procedures, & issues
Brady, John; Chang, Chuck; Jennings, Dennis R.; … - 2011 - 7th ed
Persistent link: https://www.econbiz.de/10011385565
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International petroleum accounting
Wright, Charlotte J.; Gallun, Rebecca A. - 2005
Persistent link: https://www.econbiz.de/10002043186
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Accounting practices in the petroleum industry
Irving jr., Robert H.; Draper, Verden R. - 1958
Persistent link: https://www.econbiz.de/10002025586
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Oil futures : a management information, accounting and taxation guide
1983
Persistent link: https://www.econbiz.de/10001506028
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International Oil and Gas Accounting - Accounting for Activities from the Extraction Process of Mineral Resources Under Us Gaap vis-à-vis IFRS : Theory and Implementation Practice
Mazijk, Rogier van - 2015
This study systematically points out where accounting problems will arise and how US GAAP and IFRS deal with these problems. It subsequently examines the differences in oil and gas accounting under US GAAP and IFRS in order to determine the impact on the financial statements. Current literature...
Persistent link: https://www.econbiz.de/10013039375