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The association of earnings, operating cash flows, and accruals with annual stock returns of oil and gas firms
Alciatore, Mimi L.; Spear, Nasser A. - 1994
Persistent link: https://www.econbiz.de/10000917059
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Accounting for the Impairment of Long-Lived Assets : Evidence from the Petroleum Industry
Alciatore, Mimi - 2001
We investigate write-downs of assets of oil and gas firms due to the application of the SEC full-cost ceiling test during the period of the largest decline in oil and gas prices since this test was mandated. The correlation between the write-down amounts and contemporaneous returns is...
Persistent link: https://www.econbiz.de/10012787934
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Asset Write-Downs: A Decade of Research
Alciatore, Mimi; Dee, Carol Callaway; Easton, Peter; … - In: Journal of accounting literature 17 (1998), pp. 1-39
Persistent link: https://www.econbiz.de/10006990574
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Accounting for the impairment of long-lived assets: Evidence from the petroleum industry
Alciatore, Mimi; Easton, Peter; Spear, Nasser - In: Journal of accounting & economics 29 (2000) 2, pp. 151-172
Persistent link: https://www.econbiz.de/10006777608
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Accounting for the impairment of long-lived assets: Evidence from the petroleum industry
Alciatore, Mimi; Easton, Peter; Spear, Nasser - In: Journal of Accounting and Economics 29 (2000) 2, pp. 151-172
Persistent link: https://www.econbiz.de/10005492292
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The differential stock market reaction to the cash and accrual components of earnings of oil and gas producers
Spear, Nasser A. - In: Journal of energy finance & development 1 (1996) 1, pp. 99-111
Persistent link: https://www.econbiz.de/10001439775
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How much does IFRS cost? : IFRS adoption and audit fees
George, Emmanuel T. de; Ferguson, Colin B.; Spear, Nasser A. - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 429-462
Persistent link: https://www.econbiz.de/10009732838
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Asset write-downs : evidence from 2001 - 2008
Spear, Nasser A.; Taylor, Alexandra M. - In: Australian accounting review 21 (2011) 1, pp. 14-21
Persistent link: https://www.econbiz.de/10009232326
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The value relevance and timeliness of write-downs during the financial crisis of 2007 - 2009
Beltratti, Andrea; Spear, Nasser A.; Szabo, Mark Daniel - In: The international journal of accounting : TIJA 48 (2013) 4, pp. 467-494
Persistent link: https://www.econbiz.de/10010234909
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Changes in environmental regulation and reporting: The case of the petroleum industry from 1989 to 1998
Alciatore, Mimi; Dee, Carol Callaway; Easton, Peter - In: Journal of accounting and public policy 23 (2004) 4, pp. 295-304
Persistent link: https://www.econbiz.de/10006881133